MARVIN MANDEL, Governor

2019

Article 81 — Revenue and Taxes

Section 12F-1 (b)(2), (4), and (5); (c), (d), (f),

(h), (i), 12F-3(a) and (c), and 49C(c)
Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement)

BY repealing

Article 81 — Revenue and Taxes

Section 12F-1(g)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Section 12F-1(b)(8) and (g), 12F-3(f) and (g),

and 12F-4
Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 12F-1(b)(2), (4), and (5); (c),
(d), (f), (h), (i), 12F-3(a) and (c), and 49C(c) of
Article 81 — Revenue and Taxes, of the Annotated Code of
Maryland (1975 Replacement Volume and 1975 Supplement) be
and they are hereby repealed and reenacted, with
amendments, to read as follows:

Article 81 — Revenue and Taxes

12F-1.

(b) As used in this section, the following words
have the meanings specified:

(2) "Gross income" means total income from
all sources, for the calendar year immediately preceding
the taxable year, whether or not included in the
definitions of gross income for federal or State tax
purposes, including but not limited to benefits under the
Social Security Act or Railroad Retirement Act as these
acts may be amended from time to time, THE AGGREGATE OF
gifts in excess of $300, alimony, support money,
nontaxable strike benefits, public assistance received in
cash grants, pensions, [or] annuities, unemployment
insurance benefits, and workmen's compensation benefits.
Gross income shall include the net income received from
business, rental, or other endeavors but in no event
shall a loss from business, rental or other endeavors be
used in the determination of gross income.

(4) "Dwelling" means the dwelling house of one
or more homeowners and the lot or curtilage where it is
erected, which is used as the principal residence of that