MARVIN MANDEL, Governor                               29

other state; and [{4)] (3) dividend income to the extent
included in taxable income and any interest income other
than interest earned in the conduct of a business, on
loans made under the provisions of Article 58A of this
Code, and interest earned on business accounts, notes
receivable and installment contracts.

312.

(h) (2) The quarterly return and remittance shall
be made to the Comptroller not later than the [last]
TWENTY-FIRST day of the month next after the end of the
calendar quarter, except that where the aggregate amount
required to be deducted and withheld by an employer for
any quarterly period can reasonably be expected to be at
least three hundred dollars ($300.00), such employer
shall file a return and pay the tax monthly, on or before
the fifteenth (15th) day of the following month for each
month, January through November, inclusive, and on or
before January thirty—first (31st) for the month of
December.

433.

The rate or amount of tax hereby levied and imposed
shall be [three (3) ] FIVE (5) cents for each ten (10)
cigarettes or fractional part thereof.

434.

The Comptroller shall collect all taxes levied and

imposed under and pursuant to     the provisions of this

subtitle, and such taxes shall   be paid by purchasing from

the Comptroller stamps of such   design and denomination as

may be prescribed by him.        In the sale of such stamps

the Comptroller shall allow a     discount of [five (5)]

THREE AND ONE-QUARTER (3-1/4)    per centum of the purchase
price thereof.

460.

(a) The Comptroller shall pay into a special fund
in the treasury all taxes, penalties and interest
collected and received by him pursuant to this subtitle.
Such proceeds shall be disbursed upon the warrant of the
Comptroller for the following purposes:

(1)   Such amounts as he deems necessary from time to
time to provide for payment of refunds under this
subtitle.

(2)    Such amounts as may be required from time to
time to pay the salaries and expenses of administering
the provisions of this subtitle, to be paid into the