790                               LAWS OF MARYLAND                         CH. 453

ery, device, or equipment, which might normally be considered as
a part of real estate, required to conform to air or water pollution
laws or regulations and melting, smelting, heating, annealing, or
coke oven furnaces.

(s) "Research and development" means basic and applied re-
search in the sciences and engineering, and the design and develop-
ment of prototypes and processes. Excluded from this definition
are routine product testing, market research, sales promotion, sales
service, research in the social sciences or psychology, and other
nontechnical activities or technical and nontechnical services.

373.

(F) Notwithstanding anything to the contrary hereinabove in this
section, the rate of tax on the use, storage, or consumption of man-
ufacturing machinery and equipment to purchasers engaged in man-
ufacturing, shall be as follows:

(1)    On each sale where the price is from fifty-one cents (51¢)
to one dollar ($1), two cents (2¢);

(2)    On each fifty cents (500 of price or fraction thereof in ex-
cess of one dollar ($1), one cent (10.

The rate provided in (1) and (2) immediately above shall apply to
all deliveries completed on and after July 1, 1968.

Sec. 6. And be it further enacted, That the repeal or the repeal
and re-enacting with amendments of any tax as provided in this
Act shall not affect the liability for nor the enforcement and collec-
tion of such tax accrued prior to the effective date of this Act or
of the provision so repealing such tax.

Sec. 7. And be it further enacted, That all laws or parts of laws,
public general or public local, inconsistent with the provisions of
this Act are hereby repealed to the extent of any such inconsistency.

Sec. 8. And be it further enacted, That if any provision of this
Act or the application thereof to any person or circumstance is held
invalid for any reason, such invalidity shall not affect the other
provisions or any other application of this Act which can be given
effect without the invalid provision or application, and to this end,
all the provisions of this Act are hereby declared to be severable.

Sec. 9. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved May 7, 1968.

CHAPTER 453
(House Bill 11)

AN ACT to repeal Sections 1 to 6, inclusive, of Article 49 of the
Annotated Code of Maryland (1964 Replacement Volume and 1967
Supplement), title "Interest and Usury," and to enact new Sec-
tions 1 to 11, inclusive, in lieu thereof, to stand in the place of