70 LAWS OF MARYLAND [CHS. 30,31
CHAPTER 30
(Senate Bill 40)
AN ACT to add a new sub-section to Section 8 of Article
81 of the Annotated Code of Maryland (1951 Edition),
title "Revenue and Taxes", sub-title "What Shall Be
Taxed and Where", said new sub-section to be known
as sub-section (39) and to follow immediately after
sub-section (38) of said Section 8, as said sub-section
(38) was enacted by Chapter 755 of the Acts of 1953,
granting a tax exemption to certain boats, vessels and
watercraft.
SECTION 1. Be it enacted by the General Assembly of Maryland,
That a new sub-section be and it is hereby added to
Section 8 of Article 81 of the Annotated Code of Mary-
land (1951 Edition), title "Revenue and Taxes", sub-title
"What Shall Be Taxed and Where", said new sub-section
to be known as sub-section (39), to follow immediately
after sub-section (38) of said Section 8, as said sub-
section (38) was enacted by Chapter 755 of the Acts of
1953, and to read as follows:
8.
(39). Every boat, vessel and watercraft of any descrip-
tion which is one hundred (100) feet or less in overall
length.
SEC. 2. And be it further enacted. That this Act shall
take effect June 1, 1954.
Approved March 12, 1954.
CHAPTER 31
(Senate Bill 45)
AN ACT to repeal and re-enact, with amendments, sub-
section (i) of Section 322 of Article 81 of the Annotated
Code of Maryland (1951 Edition), title "Revenue and
Taxes", sub-title "Retail Sales Tax Act".
EXPLANATION : Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.
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