Katzenberg v. Comptroller of Treasury
MD.40127; 282 A.2d 465; 263 Md. 189 (1971)
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Publisher Description
The appellants here challenge the validity of certain portions of Chapter 142 of the Laws of 1967, Maryland Code (1957, 1969 Repl. Vol.) Art. 81, §§ 279-283, 287-289, 323-323A (the Act), which substantially revised Maryland's income tax law. While the Act became effective 1 July 1967, it was, by its terms, applicable to income received after 31 December 1966.