Ch. 345 LAWS OF MARYLAND
8-1401.

(a) (2) "Used oil" means a petroleum-based or synthetic oil as an engine
lubricant, engine oil, motor oil, or lubricating oil for use in an internal combustion
engine, or a lubricant for motor vehicle transmissions, gears, or axles which through use,
storage or handling has become unsuitable for its original purpose due to the presence
of impurities or loss of original properties.

Article - Tax - General

10-208.

(a) In addition to the modification under § 10-207 of this subtitle, the amounts
under this section are subtracted from the federal adjusted gross income of a resident to
determine Maryland adjusted gross income.

(1-1) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES 100% OF THE EXPENSES THAT A TAXPAYER INCURS TO:

(1) BUY AND INSTALL EQUIPMENT TO RECYCLE USED FREON;
OR

(2) CONVERT OR MODIFY THE TAXPAYER'S FURNACE AND
BUY AND INSTALL RELATED ACCESSORY EQUIPMENT SO THAT THE
FURNACE IS CAPABLE OF USING AS A SOURCE OF FUEL USED OIL, AS
DEFINED IN § 8-1401 OF THE NATURAL RESOURCES ARTICLE.

10-308.

(a) In addition to the modification under § 10-307 of this subtitle, the amounts
under this section are subtracted from the federal taxable income of a corporation to
determine Maryland modified income.

(b) The subtraction under subsection (a) of this section includes the amounts
allowed to be subtracted for an individual under:

[and]

(1) § 10-208(d) of this title (Conservation tillage equipment expenses);

(2) § 10-208(i) of this title (Reforestation or timber stand expenses);

(3) § 10-208(1-1) OF THIS TITLE (USED OIL FURNACE
CONVERSION AND FREON RECYCLING EQUIPMENT EXPENSES); AND

(4) § 10-208(k) of this title (Wage expenses for targeted jobs).

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1990 and shall be applicable to all taxable years beginning after December
31, 1989 but before January 1, 1993. It shall remain effective for a period of three years
and, at the end of June 30, 1993, and with no further action required by the General
Assembly, this Act shall be abrogated and of no further force and effect.

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