1472                            LAWS OF MARYLAND                      [CH. 641

ADJOINING THERETO, SHALL NOT BE APPLICABLE TO
ANY ESTABLISHMENT WHICH ON THE EFFECTIVE DATE
OF THIS ENACTMENT HOLDS AN ALCOHOLIC BEVERAGE
LICENSE AND WHICH ON THE EFFECTIVE DATE OF THIS
ENACTMENT HAS A DOOR, ARCHWAY, OPENING OR OTHER
PASSAGEWAY PROVIDING DIRECT PUBLIC ACCESS TO ANY
DRUGSTORE.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.

Approved May 14, 1969.

CHAPTER 641
(House Bill 229)

AN ACT to repeal and re-enact, with amendments, Section 12E(d)
of Article 81 of the Annotated Code of Maryland (1968 Supple-
ment), title "Revenue and Taxes," subtitle "What Shall be Taxed
and Where," amending the laws concerning tax credits for certain
open spaces or open areas, to authorize Montgomery County to
grant tax credits in amounts up to 100% upon easements and
interests conveyed under this section for periods of not less than
five years.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 12E(d) of Article 81 of the Annotated Code of Mary-
land (1968 Supplement), title "Revenue and Taxes," subtitle "What
Shall be Taxed and Where," be and is hereby repealed and re-enacted,
with amendments, to read as follows:

12E.

(d) Notwithstanding the provisions of subsection (c) of this sec-
tion, in Anne Arundel, Calvert, Charles, Frederick, Harford, Howard,
Montgomery, Prince George's, and St. Mary's counties, the tax credits
provided for herein may be in amounts up to 100% for different
categories of "open spaces" or "open areas" for county, county
school, municipal or special district property taxes imposed upon real
property in the particular political subdivision. In Montgomery
County, easements and interests conveyed under this section may
be perpetual or for periods of not less than 5 years. Easements or
interests previously conveyed may be extended for any period of
time. A tax credit granted under this section shall be effective as
long as the State, local, or federal government, or the Maryland-
National Capital Park and Planning Commission, holds the easement
or interest.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.

Approved May 14, 1969.