Ch. 707 LAWS OF MARYLAND

EMPLOYEES' PENSION OR BENEFIT PLAN IF THE ANNUITY OR OTHER
PAYMENT IS NOT TAXABLE FOR FEDERAL ESTATE TAX PURPOSES.

SECTION 2. AND BE IT FURTHER ENACTED, That the provisions of this
Act are intended to be corrective and clarifying in nature, and shall be applicable
retroactively to the receipt of any property passing from a decedent persons dying on or
after January 1, 1989.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act is an
emergency measure, is necessary for the immediate preservation of the public health
and safety, has been passed by a yea and nay vote supported by three-fifths of all the
members elected to each of the two Houses of the General Assembly, and shall take
effect from the date it is enacted.

Approved May 29, 1990.

CHAPTER 707
(House Bill 1539)

AN ACT concerning

Montgomery County - Development Impact Taxes
MC 126-90

FOR the purpose of clarifying and confirming the authority of Montgomery County to
impose and provide for the collection of development impact taxes for financing
certain capital costs of certain public transportation facilities required to
accommodate new construction or development; making provisions of this Act
severable; declaring the intent of the General Assembly; providing for the
effective date of this Act; and generally relating to development impact taxes in
Montgomery County.

BY repealing and reenacting, with amendments,

The Public Local Laws of Montgomery County

Section 52-17(a) and (c)

Article 16 - Public Local Laws of Maryland

(1984 Edition and June, 1989 Supplement, as amended)

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

Article 16 - Montgomery County

52-17.

(a) The County Council for Montgomery County is hereby empowered and
authorized to have and exercise, within the limits of the county, in addition to any and

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