26                                        LAWS OF MARYLAND                             [ Ch. 1

system of tax credits. The taxpayer shall be given a
notice of the possible credit provided by § [12F] 12F-3
at the time his tax bill is sent to him. He shall not be
required to submit the application in person. He may
apply for the tax credit at any time up to September 1,
of the taxable year, but if he has not made application
on or before that date, the credit shall not be allowed;
except that in Worcester and Queen Anne's counties
application may be made, and the credit allowed, at any
time prior to or simultaneously with payment of the tax
bill, provided payment is made before the end of the
taxable year in which said taxes become due.

(b)    Notwithstanding any provision of § 300 of this
article, the Comptroller shall supply to any such
administrative unit or official designated under the
provisions of subsection (a) of this section, upon
application therefor, information in aid of verification
of gross income or combined gross income, as the case may
be, as stated in any such application.

(c)   Application for tax credit shall be made under
oath or affirmation that the matters and facts stated in
the application are true to the best of the applicants
knowledge, information and belief. In Allegany County
only, after the original application for tax credit and
except when the administrative unit or official has
reason to suspect fraud, misrepresentation or erroneous
facts which disqualify an applicants eligibility for the
tax credit, an applicant for a tax credit may not be
required to furnish any information other than an
affidavit making oath or affirmation under penalties [or]
OF perjury that to the best of the applicant's knowledge,
information and belief, he qualifies by reason of income,
age or disability as provided by § [12F] 12F—3 of this
article, and this affidavit shall be updated annually by
a simple statement of income on forms supplied by the
Board of County Commissioners and signed by the recipient
of the tax credit.

SECTION 5. AND BE IT FURTHER ENACTED, That Sections
150, 280(b), 280A(b) and (c) , 312(h)(2), 433, 4 34 and 460
of Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1975 Replacement Volume) be and they are
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

150.

There is hereby levied and imposed a tax at the rate
of [seven and one-half] TEN per centum on every one