2678                                          LAWS OF MARYLAND                                     Ch. 534

extend and be applicable to (1) any officer of the corporation
who exercises direct control over the fiscal management of the
corporation and (2) any agent of the corporation who, in his
capacity as such, is under a duty to withhold the tax and
transmit to the Comptroller. Any sum or sums withheld in
accordance with the provisions of this section shall be deemed to
be held by the employer in trust for the State of Maryland and by
such employer recorded in a ledger account so as clearly to
indicate the amount of tax withheld and that such amount is the
property of the State of Maryland.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1985 and be applicable for all taxable years
beginning after December 31, 1984.

Approved May 28, 1985.

CHAPTER 535

(Senate Bill 369)

AN ACT concerning

Real Estate Sales, Lease, or Rental Promotion

FOR the purpose of requiring disclosure in advertising by certain
persons of certain information in connection with prizes in
sales, lease, or rental promotion efforts of real property;
providing that certain provisions shall apply if more
stringent than this Act; and generally relating to prizes in
real estate sales, lease, or rental promotions.

BY repealing and reenacting, with amendments,

Article - Commercial Law

Section 13-305

Annotated Code of Maryland

(1983 Replacement Volume and 1984 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Commercial Law

13-305.

(a) [The] THIS section does not apply to:

(1) Trading stamps, as defined by § 239(a) of Article
56 of the Code; or