3500

LAWS OF MARYLAND

[Ch. 839

SECTION FOR PURPOSES OF THIS SUBTITLE ARE GOVERNED BY THE
FOLLOWING PROVISIONS:

(1)    THE ITEMS OF TAX PREFERENCE OF A
NONRESIDENT INDIVIDUAL OF THIS STATE INCLUDE ONLY THOSE
ITEMS WHICH ARE PROPERLY ALLOCATED TO THIS STATE IN
ACCORDANCE WITH THE PROVISIONS OF SECTION 287 OF THIS
SUBTITLE.

(2)    NONRESIDENT INDIVIDUALS HAVING TAX
PREFERENCE ITEMS ALLOCABLE BOTH WITHIN AND WITHOUT THIS
STATE, ARE ALLOWED ONLY THAT PROPORTION OF THE $30,000
EXCLUSION, AS PROVIDED IN THIS SECTION, AS THE ITEMS OF
TAX PREFERENCE ALLOCABLE TO THIS STATE BEAR TO THEIR
TOTAL ITEMS OF TAX PREFERENCE.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved May 15, 1975.

CHAPTER 840

(Senate Bill 103)

AN ACT concerning

University of Baltimore School of Law —
Student Aid

FOR the purpose of establishing programs for grants,
scholarships and other academic services to eligible
minority group students [[and to all eligible needy
students]] enrolled at the University of Baltimore
School of Law, and relating generally to the
University Baltimore School of Law.

BY adding to

Article 77A — Higher Education

Section 14-O

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 14—O be and it is hereby added
to Article 77A — Higher Education, of the Annotated Code
of Maryland (1969 Replacement Volume and 1974 Supplement)