WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(2) DERIVED AS A NONRESIDENT.

REVISOR'S NOTE: This section is new language derived

without substantive change from former Art. 81, §

294(e) and (a)(2), (4), and, as it related to a
resident, the first clause of (1).

In the introductory language of subsection (a) of this
section, the former references to the return "with the
Comptroller" and "in such form as the Comptroller
shall prescribe" are deleted as unnecessary in light
of § 2-104 of this article.

In subsection (a)(2) and the introductory language of
subsection (a)(3) of this section, the former
limitations "[notwithstanding any other provisions of
this [subtitle] to the contrary" are deleted as
unnecessary in light of the revision of this section.

In subsection (a)(2) of this section, the references
to federal "gross income" are substituted for the
former reference to federal "income", for clarity.

In the introductory language of subsection (a)(3) of
this section, the word "taxpayer", which formerly
modified the word "dependent", is deleted as
surplusage.

In subsection (a)(3)(i) of this section, the reference
to "federal gross income that exceeds the amount
specified" is substituted for the former reference to
the "income level ... determined under the
provisions", for clarity.

Subsection (b) of this section is revised to clarify
that only one income tax return is required although
the individual makes adjustments for Maryland taxable
income received in the different parts of the taxable
year.

In the introductory language and item (1) of

subsection (b) of this section, the defined term

"individual" is substituted for the former words
"taxpayer" and "he", for clarity.

In subsection (b)(2) of this section, the former
cross-reference to a definition of "nonresident" as
appearing "in § 287 of this subtitle" is deleted as
surplusage.

Defined terms: "Income tax" § 1-101
"Individual" § 10-801
"Internal Revenue Code" § 1-101
"Nonresident" § 10-101 "Resident" § 10-101
"Taxable year" § 10-101

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