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Session Laws, 1971
Volume 707, Page 359   View pdf image
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Marvin Mandel, Governor                           359

frequented by the public, and to post signs directing persons to such
receptacles and serving notice of the provisions of this Act, and to
otherwise publicize the availability of litter receptacles and require-
ments of this Act.

Sec. 2. And be it further enacted, That if any provision of this
Act, or its application to any person or circumstance is held invalid,
the remainder of the Act, or the application of the provision to other
persons or circumstances is unaffected.

Sec. 3. And be it further enacted, That all laws and parts of laws in
conflict with this Act are hereby repealed.

Sec. 4. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved April 23, 1971.

CHAPTER 107
(House Bill 34)

AN ACT to repeal and re-enact, with amendments, Section 326(g-1)
of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Retail Sales
Tax Act," subheading "In General," to repeal the exemption from
the sales tax for boats which are to be titled or numbered in
another State.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 326 (g-1) of Article 81 of the Annotated Code of Mary-
land (1969 Replacement Volume), title "Revenue and Taxes" subtitle
"Retail Sales Tax Act," subheading "In General," be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

326.

(g-1) Sales of new or used vessels upon which the excise tax
levied and imposed by Section 4E of Article 14B of this Code is
collected by the Department of Chesapeake Bay Affairs [or which
are to be titled or numbered in another State]. The exemption shall
not be applicable to the leasing or rental of new or used vessels.

Sec. 2. And be it further enacted, That this Act is hereby declared
to be an emergency measure and necessary for the immediate pres-
ervation of the public health and safety and having been passed by a
yea and nay vote supported by three-fifths of all the members elected
to each of the two Houses of the General Assembly, the same to take
effect from the date of its passage.

Approved April 23, 1971.

 

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Session Laws, 1971
Volume 707, Page 359   View pdf image
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