HARRY HUGHES, Governor

1007

said city and to said counties by the Comptroller at least
as often as quarterly.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 322

(House Bill 291)

AN ACT concerning

Income Tax - Personal and Dependent Exemptions

FOR the purpose of conforming the State provisions for
personal and dependent exemptions for income tax
purposes to the federal provisions providing an
allowable exemption in the case of a fiduciary;
providing for the allowable deductions in the case of
part-year residents; providing for a pro rata
apportionment of deductions in the case of nonresidents
receiving credits for taxes paid to other states;
providing for allowable deductions when federal returns
are not required; and providing for an additional
exemption for each dependent who has reached 65 years
of age.

BY repealing

Article 81 - Revenue and Taxes

Section 286

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 286

Annotated Code of Maryland

(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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

[286.

The following personal exemptions shall be allowed to
individuals: