956

LAWS OF MARYLAND

Ch. 182

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be repealed, amended, or enacted to read as follows: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

298.

(1)  Every person subject to the jurisdiction of this
State in whatever capacity acting, including lessees or
mortgagors of real or personal property, fiduciaries,
partnerships, and employers making payment of dividends,
interest, rent, premiums, annuities, remunerations,
emoluments or other income including compensation, salary or
wages paid for personal services performed except to the
extent that such compensation, salary or wages is subject to
withholding as provided in § 312 of this subtitle, and,
except to the extent that such payments are reported by
information returns pursuant to the laws of the United
States, shall render such returns thereof to the Comptroller
giving such information relative to said income and the
status of the taxpayer as may be prescribed by rules and
regulations of the Comptroller and in addition thereto shall
furnish a copy thereof in duplicate to the person or
individual to whom payment is made of salaries, wages or
compensation for personal services rendered except payment
of salary, wages or compensation for personal services which
is subject to withholding as provided in § 312 of this
subtitle.

(2)  PERSONS WHO REPORT BY INFORMATION RETURNS PURSUANT
TO THE LAWS OF THE UNITED STATES SHALL VERIFY OR REPORT SUCH
AMOUNTS WHEN REQUESTED TO DO SO BY THE COMPTROLLER. THE
AUTHORITY GRANTED HEREIN IS EXTENDED TO INFORMATION FROM
FINANCIAL INSTITUTIONS, THE PROVISIONS OF § 225 OF ARTICLE
11 TO THE CONTRARY NOTWITHSTANDING.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980 and shall apply to all
taxable years beginning after December 31, 1979.

Approved April 22, 1980.

CHAPTER 183
(House Bill 740)

AN ACT concerning

Garrett County - Alcoholic Beverages
(Taxes on Beer)