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Session Laws, 1990 Session
Volume 436, Page 1183   View pdf image (33K)
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WILLIAM DONALD SCHAEFER, Governor Ch. 345
CHAPTER 345
(House Bill 659)

AN ACT concerning

Income Tax - Subtraction Modification - Used Oil Furnace Conversion and Freon

Recycling Equipment Expenses

FOR the purpose of providing a subtraction modification for Maryland individual and
corporation income tax purposes for certain expenses incurred to convert a
furnace to utilize used oil or to buy and install equipment to recycle used freon;
providing for the application and termination of this Act; and generally relating to
a subtraction modification for certain expenses to convert a furnace to utilize used
oil or to buy and install used freon recycling equipment.

BY repealing and reenacting, without amendments,
Article - Natural Resources
Section 8-1401(a)(2)
Annotated Code of Maryland
(1983 Replacement Volume and 1989 Supplement)

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-208(a)
Annotated Code of Maryland
(1988 Volume and 1989 Supplement)

BY adding to

Article - Tax - General

Section 10-208(1-1)

Annotated Code of Maryland

(1988 Volume and 1989 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-308
Annotated Code of Maryland
(1988 Volume and 1989 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Natural Resources

- 1183 -


 

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Session Laws, 1990 Session
Volume 436, Page 1183   View pdf image (33K)
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