HARRY HUGHES, Governor                                  4643

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

289.

(a) In lieu of the regular method of computation
provided by this subtitle, and the payment of the tax
imposed by § 288(a) of this subtitle, an individual
reporting on a cash basis for a calendar year beginning
after December 31, 1978, and whose MARYLAND ADJUSTED gross
income for such year is $20,000 or less, may elect to pay
the tax shown in tables which the Comptroller shall prepare,
imposing a tax corresponding to the taxpayer's MARYLAND
ADJUSTED gross income. Such tables shall divide the range of
MARYLAND ADJUSTED gross incomes from $0 to $20,000 into
intervals not to exceed $100, and impose on all MARYLAND
ADJUSTED gross incomes within any one such interval the same
amount of tax, equal to the whole number of dollars nearest
to the tax liability of a taxpayer whose MARYLAND ADJUSTED
gross income is the midpoint of such interval, taking
account of the standard deduction provided by § 282 hereof
and the personal exemptions provided by § 286 hereof. FOR
PURPOSES OF THIS SECTION, MARYLAND ADJUSTED GROSS INCOME
SHALL HAVE THE SAME MEANING AS SET FORTH IN SECTION 282(B)
OF THIS ARTICLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall be applicable to all taxable years beginning after
December 31, 1981.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 839

(Senate Bill 1057)

AN ACT concerning

Postmortem Medical Examiners — Morticians -
Investigations of Deaths