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2332 LAWS OF MARYLAND Ch. 796
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1978.
Approved May 29, 1978.
CHAPTER 797
(Senate Bill 159)
AN ACT concerning
Income Taxation — Estimated Returns
FOR the purpose of exempting certain persons with a certain
tax liability under a certain amount from the
requirement of filing estimated income tax returns; and
clarifying language and structure.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 312(j)
Annotated Code of Maryland
(1975 Replacement Volume and 1977 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:
Article 81 — Revenue and Taxes
312.
(j) (1) Every individual, excluding, however, a
fiduciary or fiduciaries and the estates they represent, as
defined in subsection (f) of this subtitle (§ 279),
receiving taxable income which is not subject to the
withholding provisions of this section shall be required to
file a declaration of his estimated tax, as specified in
this subsection. The declaration of his estimated tax for
the current year shall be filed on or before April 15 of
that year. Also, on the following July 15, October 15 and
January 15, the individual shall file either an amended
declaration of estimated tax for the year or an original
declaration if one has not theretofore been filed. For
calendar years beginning 1975 and thereafter an individual's
estimated tax for the current year shall be filed on or
before April 15 of that year. Also on the following June
15, October 15 and January 15, the individual shall file
either an amended declaration of estimated tax for the year
or an original declaration if one has not theretofore been
filed. One fourth of the tax due for the year according to
the declaration of estimated tax, or any amendment to this
declaration, shall be due and payable on each of the four
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