Ch. 2

LAWS OF MARYLAND

2. THE AMOUNT OF PAYMENTS MADE AND THE
INCOME TAX WITHHELD;

(II)  A COPY OF THE FEDERAL INCOME TAX RETURN:

1.  FOR A CORPORATION; AND

2.   IF THE COMPTROLLER REQUESTS, FOR AN
INDIVIDUAL; AND

(III)  FOR A MARRIED COUPLE WHO FILES A JOINT
FEDERAL INCOME TAX RETURN AND ELECTS TO FILE SEPARATE INCOME TAX
RETURNS UNDER THIS TITLE, A SCHEDULE THAT RECONCILES THE SEPARATE
INCOME AND DEDUCTIONS OF EACH SPOUSE TO THE JOINT FEDERAL
ADJUSTED GROSS INCOME AND DEDUCTIONS SHOWN ON THE FEDERAL RETURN.

REVISOR'S NOTE: Subsection (a) of this section is new
language substituted for the second clause of the
second sentence of former Art. 81, § 303 and, as it
related to returns, the first sentence of § 304(b).
This substitution is made to state affirmatively that
a person is not excused from complying with this
subtitle because the Comptroller did not ask for a tax
return or declaration and to state expressly that the
requirements of this subtitle must be met even if the
person owes no income tax.

Subsection (b) of this section is new language
substituted for the first sentence of former Art. 81,
§ 299. This substitution obviates the' need to list
individuals authorized to sign for corporate and other
taxpayers. The substituted language applies to a
"declaration" as well as a "return".

Subsection (c)(1), (2), and (3)(i)l., (ii), and (iii)

of this section is new language derived without
substantive change from former Art. 81, §§ 280(d) and
297, the second clause of § 294(a)(1), as that clause
related to attachments, and the first sentence of §
304(b), as that sentence related to records,
statements, and regulations.

Subsection (c)(3)(i)2. of this section is new language
added to clarify that a statement of withholding from
payments other than wages must be filed.

In the introductory language of subsection (c) of this
section, the reference to each "person required under
this subtitle to file an income tax return or
estimated income tax declaration or return" is
substituted for the former reference to "[e]very
taxpayer liable to any tax imposed by this subtitle",
to encompass persons who have no tax liability for a
particular taxable year but are required to file a
return or declaration.

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