Ch. 2

LAWS OF MARYLAND

Also in the introductory language of subsection (a) of
this section, the former reference to the adoption of
the tax "by reference" and "by ordinance or resolution
enacted pursuant to their ordinary and regular
legislative procedure" is deleted as unnecessary in
light of § 10-106 of this subtitle.

In subsection (a) of this section, the former
references to "Baltimore City" and the phrase "of this
State", which formerly modified the word "county", are
deleted as included in the defined term "county".

Subsection (a)(1) through (3) of this section is
revised to incorporate the former definition of a
"resident of any county or Baltimore City" as to a
natural person or a fiduciary since the former defined
term appeared only in those items and, therefore, the
separate definition is unnecessary.

In subsection (a)(1) of this section, the defined term
"taxable year" is substituted for the former
reference to a "taxable period", for clarity.

Also in subsection (a)(1) of this section, the defined
term "resident" is substituted for the former
reference to "an individual resident of Maryland as
defined by § 279(i) of this article", for brevity.

In subsection (a)(2) of this section, the former words
"managed, or directed" are deleted as included in the
word "administered".

Also in subsection (a)(2) of this section, the former
reference to an estate as "having a situs" is deleted
as surplusage.

In subsection (a)(3) of this section, the phrase
"except as provided in § 10-807(b) of this title" is
added for clarity.

Also in subsection (a)(3) of this section, the word
"employment" is substituted for the former words
"personal services" and "services", for clarity.

Also in subsection (a)(3) of this section, the former
reference to "salary ... or other compensation" is
deleted as included in the defined term "wages".

Also in subsection (a)(3) of this section, the former
word "subdivision" is deleted as unnecessary in light
of the defined term "county".

In subsection (b) of this section, the specific
references to a "county", "municipal corporation", and

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