1430                                           INDEX

Taxes—Continued                                                                  Chap.                Page

Garrett County-—Cigarettes..................................................     599                    971

Gross receipts tax—

Code provisions corrected ..................................................     56d                    921

Obsolete section repealed....................................................       24                      34

Rates amended ......................................................................     422                    692

Harford County—Lien for......................................................     195                    276

Howard County—Laws amended generally ........................     516                    857

Income taxes—

Allegany County; distribution ..........................................     507                    848

Laws amended generally; rates, exemptions;

withholding ........................................................................     281                    439

Liens recorded ......................................................................     312                    486

Medical care expenses deductible ....................................     571                    935

Payments for injuries to police and firemen ................     540                    895

Support of dependents; deduction provided....................     570                    934

Inheritance tax—Exemption for charitable corporations     722                  1233

Leonardtown—Tax rate ..........................................................     135                    196

Liens—Recordation of ............................................................     312                    486

Maryland-National Capital Park and Planning Com-
mission—Administrative expenses ................................     378                    642

Motor vehicle fees—

Increase postponed................................................................         9                      18

Motor vehicle fuel—

Application to aircraft companies....................................     638                   1059

Prince George's County—

Eighth district fire tax ........................................................     421                    691

Eleventh district fire tax....................................................     420                    689

Fifteenth district fire tax....................................................     414                    684

fourteenth district, 2nd precinct ....................................     519                    862

Roads, curbs, etc...................................................................     384                    649

Seventh district fire tax ....................................................     410                    680

Property—State bond construction act................................     266                    421

Queen Anne's County—Road payments to municipalities     464                    801

Relay—Obsolete laws repealed..............................................     351                    611

Retail sales tax—

Due date for payment of....................................................     641                  1068

Generally amended................................................................     332                    504

Liens recorded........................................................................     312                    486

Wood products; servicing, etc.............................................     566                    931

Sales—See Retail sales tax, hereunder

State tax rate set ....................................................................     340                    586

Taneytown—Rate increased....................................................     101                    134

Titling tax—Refunds of overpayments ................................       57                      76

Use tax—

Generally amended..............................................................     332                    504

Liens recorded........................................................................     312                    486

Wicomico County—

Tobacco products ..................................................................     617                  1000

Sewer and water commission—Benefit charges ............     243                    341

Worcester County—Fiscal year; date of finality................       17                      29

See also Assessments; Tax Exemptions; Tax Sales
Tax Exemptions—

Allegany County—Industries..................................................     461                    798

Calvert County—Manufacturers ............................................     618                   1002

Dorchester County—Manufacturing property ....................     227                    320