1842                                          INDEX

Taxation—Continued                                                                    Chap.         Page
Gasoline tax fund—

Baltimore City; use of....................................................................     600            818

Distributed to sub-divisions ..........................................................     298            334

Harford County—

Stock in business ............................................................................     113            116

Tobacco products ............................................................................     112            114

Howard County—Recordation tax ..................................................     515            721

Income tax—Deduction for medical expenses for elderly

persons ..............................................................................................     805          1286

Income tax revenues—Distributed to sub-divisions ....................     298            335

Inheritance tax—

Executor's report to include all property of interest................     302            449

Penalty for failure to file inventory............................................     790          1233

Insurance—Alternative reporting....................................................     726          1058

Leasehold property in certain counties............................................         8              14

Liens—Attach to real property........................................................     666            923

McCoole Special Tax Area—Electric lights....................................     505            710

"Manufacturing" defined for purposes of........................................       94            100

Maryland Estate Tax—Law generally amended ........................     794          1266

Maryland Port Authority—Payments into Annuity Bond Fund     711          1023
Montgomery County—

Administrative tax; ceiling............................................................     605            825

Leaseholds, etc.................................................................................         8             14

Scenic easements or development rights....................................     669            925

Motor vehicle fuel tax—

Diesel fuel ........................................................................................     902          1528

Laws amended..................................................................................     857          1356

Loss from shrinkage, etc.............................................................     876          1441

Motor vehicle revenues—Distributed to sub-divisions ................      298 334, 335

Motor vehicles—

Titling tax; expense of collecting withheld ..............................     316            473

Titling tax; vehicle formerly not subject....................................     753          1151

Mount Savage Special Tax Area—Surplus monies; use ............     314            470

Municipal corporations—

Admissions tax; sporting, recreation equipment ......................     729          1061

Licenses; issue..................................................................................     495            698

"Open spaces" and "open areas" ....................................................     670            928

Oyster tax decreased ..........................................................................     646            900

Personal property—Estimated; payment refund ........................     143            143

Prince George's County—

Administrative tax; ceiling............................................................     605            825

Fire tax; additional ........................................................................     437            628

Park tax increased ..........................................................................     604            824

Scenic easements or development rights....................................     669            925

Transfer tax; amended ................................................................     908          1554

Property—Taxed on date of finality; transfers; adjustments....     526            734

Racing revenues—Distributed to sub-divisions ............................     298            335

Real property—Liens attach to ........................................................     666            923

Recordation tax—

Calvert County; rate ....................................................................     429            610

Charles County; increased..............................................................     405            579

Howard County; use........................................................................     515            721

Retail Sales Tax—See under that heading
St. Mary's County—

Fire tax law clarified ......................................................................       91             96