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Session Laws, 1970
Volume 695, Page 1873   View pdf image
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Marvin Mandel, Governor                        1873

"Limitations of Actions," to follow immediately after Section 19
thereof, and to read as follows:

20.

No action to recover damages for injury to property real or per-
sonal, or for bodily injury or wrongful death, arising out of the
defective and unsafe condition of an improvement to real property,
nor any action for contribution or indemnity for damages incurred
as a result of said injury or death, shall be brought more than nine
TWENTY years after the said improvement was substantially com-
pleted. This limitation shall not apply to any action brought against
the person who, at the time the injury was sustained, was in actual
possession and control as owner, tenant, or otherwise of the said
improvement. For purposes of this section, "substantially com-
pleted" shall mean when the entire improvement is first available for
its intended use.

Sec. 2. And be it further enacted, That this Act shall not apply
to any cause of action arising on or before June 30, 1970.

Sec. 3. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved May 21, 1970.

CHAPTER 667
(Senate Bill 254)

AN ACT to repeal and re-enact, with amendments, Section 402 of
Article 81 of the Annotated Code of Maryland (1969 Replacement
Volume), AS AMENDED BY CHAPTER 5 OF THE ACTS OF
THE SPECIAL SESSION, DECEMBER 16, 1969, title "Revenue
and Taxes," subtitle "Admissions and Amusement Tax," chang-
ing the definition of roof garden or other similar place to elimi-
nate the requirement that a performance be public in a public
place in order for the tax to be applicable and adding members
and guests as persons subject to the tax.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 402 of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), AS AMENDED BY CHAPTER 5 OF
THE ACTS OF THE SPECIAL SESSION, DECEMBER 16, 1969,
title "Revenue and Taxes," subtitle "Admissions and Amusement
Tax," be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

402. Levy and Amount.

There shall be levied, collected and paid a tax at the rate of four
and one-half percentum (4½%) of the gross receipts of every per-
son, firm or corporation derived from the amounts charged for (1)
admission to any place, whether such admission be by single ticket,
season ticket or subscription, (2) admission within an enclosure in

 

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Session Laws, 1970
Volume 695, Page 1873   View pdf image
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