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2214 LAWS OF MARYLAND Ch. 413
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 May 17, 1977.
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CHAPTER 414
(House Bill 336)
AN ACT concerning
Revenue and Taxes — Lottery Prizes - Nonresidents
FOR the purpose of requiring nonresidents to pay income
taxes on State Lottery prizes.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 287
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 287 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows;
Article 81 - Revenue and Taxes
287.
A nonresident individual shall be taxable in this
State on that portion of his federal adjusted gross
income as is derived from tangible property, real or
personal, permanently located in this State (whether
received directly or from a fiduciary) and income from
business, trade, profession or occupation carried on in
this State, AND INCOME FROM STATE LOTTERY PRIZES shall be
taxable in this State; provided, however, that income
derived from intangible personal property held by a
resident or by a domestic corporation as fiduciary,
guardian, committee or trustee for an incompetent, or as
agent for a nonresident principal (unless such property
is used in connection with the trade, business,
profession or occupation of such principal) shall not be
taxable in this State. The proper apportionment of
income derived in connection with trade, business,
profession or occupation carried on within and without
the State shall be determined under the rules and
regulations of the Comptroller. Such nonresident
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