3480                                               Index

Chap.                   Page

Revenue and Taxes—Continued

Property tax exemption for certain urban renewal property

used for certain housing .......................................................... 734                   1540

Baltimore County—

Tax credits for elderly; requirements changed ........................ 240                    612

Tax credits; eligibility requirements changed ........................ 240                    612

Dorchester County—Unpaid personalty taxes; lien on both

personal and real property .......................................................... 40                      60

Eggs—Exemption from certain assessments for personal prop-
erty taxes .......................................................................................... 581                   1228

Frederick County—Historic districts; tax exemption ................ 742                   1565

Gasoline tax—Evasion; false information .................................... 766                   1599

Housing corporations (nonprofit)—Exemption of property

from real property taxes .............................................................. 468                   1034

Howard County—

Real property taxes; three-quarter year; overdue interest
rate ................................................................................................ 330                     736

Tax credits for persons under 65 .............................................. 386                    831

Income tax—

Basis for contributions to care of mentally ill and mentally

retarded ........................................................................................ 655                   1361

Payment to municipal corporation certain percentage of net

taxable income of residents of municipal corporations ...... 261                     637

References to a particular sex eliminated .................................. 387                    832

Retirement benefits received by persons 65 and older; deduc-
tions not to exceed certain amount ........................................ 748                   1575

Subtractions of certain retirement benefits received by

disabled persons ........................................................................ 760                   1591

Operating losses sustained by certain disasters........................ 400                    847

Inheritance tax—

Spouse included as lineal descendant when joint owner of

savings account with decedent .................................................. 812                   1671

Step-children may pay .................................................................. 812                   1671

Maryland Port Administration—International trade center ...... 476                   1065

Montgomery County—Real property taxes; three-quarter year;

overdue interest rate .................................................................... 330                    736

Motor vehicle fuel tax—Distribution of proceeds.......................... 409                    864

Municipal corporations—Real property taxes; three quarter

year; overdue interest rates ...................................................... 330                    776

Property tax on shares of stock—Method of assessment ...... 755                   1583

Property taxes—

Dates of finality may be October 1 or April 1; rate of interest

on overdue taxes ...................................................................... 782                   1615

Interest computation on overdue State and local property

taxes .............................................................................................. 819                   1685

Property taxes (local)—Quarterly dates of finality permitted .. 781                   1615

Railroads—Credit against county and municipal taxation ........ 53                      71

Real property—

Assessments; appeal boards established .................................... 784                   1618

Exemption for property of nonprofit housing corporations .. 468                   1034

Mandatory phasing in of increases in value of assessable

property ...................................................................................... 527                   1157

Three-quarter year taxes; interest rate on overdue and in
arrears ............................................................................................ 330                    736