INDEX

4291

Chapter Page

constructed single family dwellings.............. 765 3325

Charles County, assessments for improving

roads and bridges, method of

determination changed............................... 236 1226

Charles County Commissioners may set discount

rate for early tax payment.......................... 389 2281

Charles County, property tax differential

authorized in municipal corporations.............715 3182

Charles County, salary classification of

Supervisor of Assessments changed................... 585 2817

Commercial Law Article, cross-
references corrected................................ 817 3458

Cross—references to material in

Corporations and Associations Article

corrected........................................... 374 2218

Education financing, base of assessed

real property valuation clarified............. 199 1168

Errors corrected................................. 39 60

Frederick County, farm silos exempt

from county property taxes...................... 731 3256

Frederick County, property tax

differential authorized in municipal

corporations........................................ 715 3182

Garrett County, farm silos exempt

from county property taxes.......................... 731 3256

Garrett County, property tax differential

authorized in municipal corporations........... 715 3182

Gasoline Tax Division, appropriation to............... 119 825

Harford County, property tax differential

authorized in municipal corporations................ 715 3182

Harford County, tax credit for silos permitted... 511 2544

Harford County, tax credits for

community association property.................. 822 3471

Health maintenance organizations

exempted from certain taxes.......................... 276 1379

Howard County overdue taxes, interest rate provisions.814 3450
Howard County, property tax differential

authorized in municipal corporations................. 715 3182

Income tax, certain interest rates

increased............................................ 139 1061

Income tax, credit for tax paid to

other state applicable to State

tax only............................................ 3 7

Income Tax deductions for preservation of

historic property allowed........................... 711 3159

Income Tax Division, appropriation to...............119 823

Income tax, filing of refund claim due

to withholding...................................... 4 8

Income tax late payment penalties, interest on........ 415 2329

Income Tax, option of standard deduction

after return is filed............................... 71 730

Income Tax, optional method of computation

after return is filed............................... 71 730

Income tax, State tax imposed on

federal tax preference items........................ 839 3497

Inheritance tax, interest