WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

In the introductory language of subsection (c)(3) of
this section, the reference to "records or statements"
is substituted for the former reference to "a further
or supplemental return ... to contain further
information ... necessary for computation of the tax
herein provided", for clarity and brevity. See also §
2-104 of this article.

In the introductory language of subsection (c)(3)(i)
of this section, the limitation "who has income tax
withheld from the wages or other payments" is added to
clarify that the attachment is required only for the
individual for whom income tax was withheld.

In subsection (c)(3)(i)l. of this section, the defined
term "income tax" is substituted for the former
reference to "Maryland income tax", for clarity.

Also in subsection (c)(3)(i)l. of this section, the
former words "compensation" and "salary" are deleted
as included in the defined term "wages".

In subsection (c)(3)(ii) of this section, the former
reference to the Comptroller's right to compel a
taxpayer to produce federal records "[w]henever in the
opinion of the Comptroller it is necessary to examine
the federal income tax return or a copy thereof, of
any taxpayer in order properly to audit the returns of
such taxpayer" is deleted as unnecessary in light of
the broad administrative powers of the Comptroller.
As to administration by the Comptroller, see Title 2
of this article.

Also in subsection (c)(3)(ii) of this section, the
former reference to "statements and schedules in
support" of a federal return is deleted as included in
the term "federal income tax return".

In subsection (c)(3)(iii) of this section, the term
"married couple" is substituted for the former phrase
"husband and wife", for clarity.

The fourth sentence and the second clause of the third
sentence of former Art. 81, § 295, which related to
the requirements for filing charter documents, bylaws,
financial statements, and exemption certificates and
the Comptroller's power to adopt regulations to alter
those requirements, are deleted as unnecessary in
light of the broad requirement in subsection (c)(3) of
this section for filing of "any records or statements
that the Comptroller requires". Similarly, former
Art. 81, § 296 and the second sentence of § 299, which
required "supplementary returns" and reports by
affiliated corporations, are deleted.

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