HARRY HUGHES, Governor                                     3999

(h) (4) Any employer OR "S" CORPORATION NEGLIGENTLY FAILING
TO EITHER [who negligently shall fail either to] withhold the
required tax or [to] pay WHO NEGLIGENTLY SHALL FAIL EITHER TO
WITHHOLD THE REQUIRED TAX OR TO PAY it to the Comptroller as
specified, or both, shall be held personally and individually
liable for all moneys so involved, and if the employer is a
corporate entity, the personal liability shall 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.

May 28, 1985
The Honorable Benjamin L. Cardin
Speaker of the House of Delegates
State House
Annapolis, Maryland 21404                                                           

Dear Mr. Speaker:

In accordance with Article II, Section 17 of the Maryland
Constitution, I have today vetoed House Bill 684.

This bill establishes a Rental Housing Resource Program to
stimulate the construction and rehabilitation of rental housing
for low income households.

Senate Bill 350, which was passed by the General Assembly
and signed by me on May 28, 1985, accomplishes the same purpose.
Therefore, it is not necessary for me to sign House Bill 684.

Sincerely,
Harry Hughes
Governor

House Bill No. 684