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Session Laws, 1990 Session
Volume 436, Page 658   View pdf image (33K)
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Ch. 164 LAWS OF MARYLAND

WAS A MILITARY OR CIVILIAN EMPLOYEE OF THE UNITED STATES AND
WHICH WERE INCURRED OUTSIDE THE UNITED STATES IN A
TERRORISTIC OR MILITARY ACTION.

(2) THE ABATEMENT OF TAX SHALL HAVE THE SAME EFFECT
AND SHALL APPLY TO THE SAME TAXABLE YEARS AS PROVIDED UNDER
SECTION 692 OF THE INTERNAL REVENUE CODE.

SECTION 2. 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 April 24, 1990.

CHAPTER 164
(House Bill 440)

AN ACT concerning

Boat Excise Tax - State of Principal Use

FOR the purpose of establishing that a vessel used most in the waters of Maryland in a
year is subject to the boat excise tax; and altering a definition.

BY repealing and reenacting, without amendments,
Article - Natural Resources
Section 8-701 (m) and 8-716(a)(l)
Annotated Code of Maryland
(1983 Replacement Volume and 1989 Supplement)

BY repealing and reenacting, with amendments,
Article - Natural Resources
Section 8-716(a)(3)
Annotated Code of Maryland
(1983 Replacement 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

8-701.

(m) "State of principal use" means the state on whose waters a vessel is used or
to be used most during a calendar year.

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Session Laws, 1990 Session
Volume 436, Page 658   View pdf image (33K)
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