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BLAIR LEE III, Acting Governor
2549
CHAPTER 873
(House Bill 366)
AN ACT concerning
Income Tax - Declarations of Estimated Tax for
Merchant Seamen
FOR the purpose of exempting certain merchant seamen from
the requirement, in certain circumstances, to file
declarations of estimated tax; clarifying language; and
restructuring.
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be repealed, amended, or enacted to read as follows: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
1 12.
(j) (1) Every individual, excluding, however, a
fiduciary or fiduciaries and the estates they represent, as
defined in [subsection (f)] §279(F) of this subtitle
[(§279)], OR A MERCHANT SEAMAN WHO IS IN THE COURSE OF HIS
EMPLOYMENT OUT OF THE COUNTRY FOR A SUBSTANTIAL
INDETERMINATE PERIOD DURING THE CALENDAR YEAR AND WHO HAS
BEEN PERMITTED A FEDERAL EXEMPTION FOR FILING A DECLARATION
OF ESTIMATED__TAX AND IS NOT OTHERWISE SUBJECT TO FEDERAL
WITHHOLDING, 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 dates specified [hereinbefore in
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