Ch. 2

LAWS OF MARYLAND

AN INDIVIDUAL REQUIRED TO FILE A DECLARATION OF ESTIMATED
INCOME TAX UNDER § 10-815(B) OF THIS SUBTITLE SHALL COMPLETE AND
FILE WITH THE COMPTROLLER, WITHIN 60 DAYS AFTER THE INDIVIDUAL
RECEIVES INCOME FROM WAGERING:

(1)  A DECLARATION OF ESTIMATED INCOME TAX; OR

(2)  IF THE INDIVIDUAL HAS FILED A DECLARATION DURING
THAT TAXABLE YEAR, AN AMENDED DECLARATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
clauses of former Art. 81, § 305(a) and the fourth,
fifth, and seventh sentences of § 312(j)(l) and, as
they related to the time for filing, the first clause
of (2) and (k).

In subsections (a) through (d) of this section, the
duty to "complete" the return is added as a general
reference to § 2-104 of this article. See the
revisor's note to that section.

In subsection (a) of this section, the former phrase
"[e]xcept as provided in subsection (b) of this
section", which referred to corporate returns and
declarations, is deleted as unnecessary in light of
the use of the defined term "individual" throughout
this section.

In subsection (b)(l)(ii) and (3) of this section, the

references to a "quarterly estimated income tax

return" are substituted for the former references to

an "amended declaration of estimated tax" and

"declaration ... or an amendment thereto", to
distinguish the amended declarations to which
subsection (b)(2) of this section refers.

In subsection (b)(3) of this section, the word "shall"
is substituted for the former word "may", to reflect
that, once an election has been made, the individual
must comply with the January 31 date.

In subsection (d) of this section, the references to a
"declaration" of estimated income tax are substituted
for former references to "estimated return" and
"amended estimated return", for clarity.

The third clause of former Art. 81, § 305(a), which
required that a part-year return be filed by the 15th
day of the 4th month after the date on which an
individual moved out of the State, is deleted as
obsolete in light of the adoption, by this State, of
the federal requirements for periods of returns.

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