WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In the introductory language of this section, the
defined term "taxable year" is added for clarity. In
light of this addition, in subsection (a)(1) and (3)
of this section, the former phrases "for a calendar
year" and "for such year" are deleted.

Also in the introductory language of this section, the
defined term "State income tax" is substituted for the
former word "tax".

Also in the introductory language of this section, the
reference to the use of the tax tables to "compute"
tax is substituted for the former reference to an
election to "pay" the tax by using the tables "[i]n
lieu of ... the payment of the tax imposed by § 288(a)
of this subtitle", to' clarify that tax tables are used
to compute tax.

Also in the introductory language of this section, the
reference to the use of the tax tables "[i]n lieu of
the regular method of computation provided by this
subtitle" is deleted as unnecessary in light of the
introductory clause of § 10-601 of this subtitle.

Item (l)(ii) of this section is revised as an
affirmative requirement to file a return "for a full
calendar year", rather than as an exclusion of a
person filing "for a period of less than twelve (12)
months, or for any taxable year other than a calendar
year", for clarity.

In item (2) of this section, the word "spouse" is
substituted for the former phrase "husband or wife",
for clarity.

As to the requirement that the Comptroller prepare
income tax tables, see § 2-106 of this article.

The third sentence of former Art. 81, § 289(a), which
defined Maryland adjusted gross income by specific
reference to former "§ 282(b)", is deleted as
unnecessary since the term is used consistently
throughout this title without similar limiting
language.

Former Art. 81, § 289(c), which required treatment of
spouses living together as though they constitute a
single individual, is deleted as surplusage.

Defined terms: "Comptroller" § 1-101
"Fiduciary" § 10-101 "Individual" § 10-101
"Resident" § 1-101 "State" § 1-101
"State income tax" § 10-101
"Taxable year" § 10-101

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