8

LAWS OF MARYLAND

[Ch. 3

(A)       Whenever a resident individual of this
State has become liable for income tax to another state
upon such part of his net income for the taxable year as
is properly subject to taxation in such state, the amount
of income tax payable by him under this subtitle shall be
reduced by the amount of the income tax so paid by him to
such other state upon his producing to the Comptroller
satisfactory evidence of the fact of such payment; but
application of such credit shall not operate to reduce
the tax payable under this subtitle to an amount less
than would have been payable if the income subjected to
tax in such other state were ignored. The credit
provided for by this section shall not be granted to a
taxpayer when the laws of such other state allow a credit
to such taxpayer substantially similar to that granted by
§291 hereof.

(B)    [[THE GENERALITY OF THE FOREGOING
NOTWITHSTANDING,]] NOTWITHSTANDING THE AFOREGOING, WITH
RESPECT TO THE TAXABLE YEAR 1974 AND EACH TAXABLE YEAR
THEREAFTER, THE CREDIT PROVIDED FOR BY THIS SECTION
OPERATES TO REDUCE ONLY THE STATE INCOME TAX PAYABLE
ORDER THIS SUBTITLE AND DOES NOT OPERATE TO REDUCE ANY
LOCAL INCOME TAX IMPOSED ORDER § 283 OF THIS ARTICLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
is hereby declared to be an emergency measure and
necessary for the immediate preservation of the public
health and safety and having been passed by a yea and nay
vote supported by three—fifths of all the members elected
to each of the two Houses of the General Assembly, the
same shall take effect from the date of its passage.

Approved February 11, 1975.

CHAPTER 4
(Senate Bill 25)

AN ACT concerning

Filing for Income Tax Refunds

FOR the purpose of permitting a taxpayer who claims a
refund attributable to withholding of tax, to file
the refund claim within a certain period of time
from the due date of the tax return.