Page:United States Statutes at Large Volume 70.djvu/127

 70

STAT.]

PUBLIC LAW 460-MAR. 31, 1956

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Applic " (b) I n applying sncli table, to determine whether the taxpayer is schedule. a t i o n of entitled to the personal exe)nption of $1,000 or $2,000, his status on the last day of his taxable year, as defined in this article, shall control. "(c) An individual not living with husband or Avife on the last day of the taxable j^ear for the purposes of this article, shall be considered as a single person. " (d) The election given by this section as to the computation of tax due shall be considered to have been made if the taxpayer files the return prescribed for such computation and such election shall be final and irrevocable. "(e) If the taxpayer for any taxable year has filed a return computing his tax without regard to this section, he may not thereafter elect for such year to compute his tax under this section. "(f) This section shall not apply to any fiduciary or to any married resident living with husband or wife at any time during the taxable year whose spouse files a return and computes the tax without regard to this section or section 3(a) (13) of title III of article I, as amended. Ante, p« 69> "(g) If a husband and wife living together file separate returns, each shall be treated as a single person for the purposes of this section. SEC. b. Section 5 of title VI of said Act (D. C. Code, sec. 47-156Td) is amended by inserting " (a) " immediately after "SEC. 5."' and by adding at the end thereof the following new subsection: "(b) ('KEDIT FOR TAX WITHHELD ON WAGES.—The amount deducted and withheld as tax under this article during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by this article, for taxable years beginning in such calendar year. If more than one taxable year begins in such calendar year such amount shall be allowed as a credit against the tax for the last taxable year so beginning." SEC. 10. Subsection (a) of section 7 of title X II of said Act (D. C. Code, sec. 47-158(>f) is amended to read as follows:

"SEC. 7. (a) T I M E or PAYMENT.—(1) Except as provided in para-

graph (2) of this subsection, one-half of the total amount of the tax due as shown on the taxpayer's return shall be paid to the Collector on the 15th day of April following the close of the calendar year and the remaining one-half of such tax shall be paid to the Collector on the 15th day of October following the close of the calendar year, or, if the return be made on the basis of a fiscal year, then one-half of the total amount of such tax shall be paid on the 15th day of the fourth month following the close of the fiscal year and the remaining one-half of such tax shall be paid on the 15th day of the tenth month following the close of the fiscal year. "(2) INDIVIDUAL INCOME TAXES.—Any amount of individual income tax due, in excess of that withheld or remitted by way of a declaration of estimated tax, is due and payable in full at the time prescribed in this article for filing an income tax return. "(3) DEFICIENCIES.—Any deficiency in any tax imposed by this artiD. C. cle, determined by the Assessor under the provisions of section 5 of 1567d. this title shall be due and payable within ten days from the date of the assessment. "(4) EMI'LOYERS.—Every employer required to deduct and withhold tax under this article shall, for the quarterly period beginning October 1, 1956, and for each quarterly period thereafter, on or before the last day of the month following the close of each quarterly period make return to the Assessor and pay over to the Collector the tax required to be withheld under this article. "(5) JEOPARDY WITHHOLDING ASSESSMENTS.—If the Assessor, in any

case, has reason to believe that the collection of the tax provided for in

Code 47-

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