BLAIR LEE III, Acting Governor

679

be punished by a fine of not less than twenty—five dollars
($25.00) nor more than two hundred dollars ($200.00), or by
imprisonment in jail for not less than ten (10) days nor
more than thirty (30) days, or both fine and imprisonment,
and in addition thereto shall be relieved of his
license—issuing privilege.]

SECTION 1. AND BE IT FURTHER ENACTED, That the
provisions of this Act repeal the last remaining section of
Article 66C — Natural Resources and therefore Article 66C
and its title "Natural Resources" is hereby repealed.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved April 3, 1978.

CHAPTER 41

(Senate Bill 515)

AN ACT concerning

Income Tax — Returns by Dependents

FOR the purpose of providing the income levels at which a
dependent taxpayer is required to file an income tax
return; and providing for the effective date of this
Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 294 (a)

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be repealed, amended, or enacted to read as follows: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

294.

(a) (1) Every individual resident of this State,
and every individual not a resident of this State receiving
income derived from sources within this State, other than
fiduciaries, who is required to file a federal income tax
return under the provisions of § 6012(a) of the Internal
Revenue Code, as amended from time to time, or whose federal
income together with any modification additions contained in
§ 280(b) of this subtitle exceed the limits provided by said