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93
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HARRY HUGHES, Governor
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referred TO herein is not subject to withholding; provided,
however, this subsection shall not be applicable to a nonresident
individual or to an employer of a nonresident individual with
respect to salary, wages or compensation received or paid for
personal services performed in this State where the state or
district in which the individual legally resides does not impose
a tax on the income specifically referred to herein under a net
income tax law substantially similar in principle to the
provisions of this subtitle nor shall this subsection be
applicable to an individual required to file a return under this
subtitle covering a period less than a full calendar year; nor
shall this subsection be applicable to income other than the
income specifically referred to herein which other income is
otherwise taxable income to a nonresident individual under § 287
of this subtitle.
295.
Every corporation and every association (domestic and
foreign) having any income allocable to this State under the
provisions of § 316 hereof (and not exempted from taxation
hereunder), shall file a return stating specifically the items of
its gross income and the items claimed as deductions allowed by
this subtitle. Corporations and associations which are
affiliated shall each file separate returns. Provided, however,
that corporations and associations organized or operated for the
exclusive purpose of holding title to property and collecting
income therefrom and turning said income less related expenses
over to a corporation or organization which itself is
specifically exempt from the tax imposed under this subtitle by
reason of § 288[(b)] (D) of this subtitle shall notwithstanding,
file a return stating specifically the items of its gross income
and the items claimed as deductions allowed by this subtitle and
shall in addition thereto, file with the said return a certified
or photostat copy of its articles of incorporation or association
including amendments thereto, a certified or photostat copy of
its bylaws and a certified copy of its latest available financial
statement including in addition a statement of income and expense
if this said statement is not properly reflected in the return as
filed and also a certified or photostat copy of the exemption
certificate obtained by the corporation or association under the
federal revenue law. The Comptroller may, by regulation,
prescribe that the articles of incorporation or association may
be eliminated as a requirement hereunder after the first filing
thereof, provided, however, that any amendments thereto be filed.
The penalty provisions of this subtitle shall be applicable to
violations hereof.
313A.
(c) The taxes and fees referred to in subsections (a) and
(b) of this section, and all increases, interests and penalties
thereon, shall be a lien upon the property of the real estate
investment trust from and after the time when notice has been
given that such tax has become due and payable as provided
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