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INDEX

Chapter Page

rate increased...................................... 142 1065

Inheritance tax limited for surviving

spouse on joint savings account..................... 867 3566

Kent County, farm silos exempt from

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

Maryland Estate Tax, interest rate

increased........................................... 137 1058

Maryland Estate Tax, payment

provisions.......................................... 56 705

Maximum tax credit increased for

land designated "open space"........................ 198 1167

Montgomery County, property tax

differential authorized in municipal

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

Motor vehicle fuel tax, interest

and penalties for delinquent filing................. 334 2121

Motor vehicle security interests,

recordation tax eliminated.......................... 312 2045

Nonprofit organizations, property tax

exemptions, discriminatory references eliminated..270 1367
Oysters, inspection tax eliminated for

those caught in State............................... 79 742

Oysters, inspection tax on imported and

exported, procedures simplified..................... 79 742

Oysters, severance tax increased...................... 79 742

Prince George's County, hotel and

motel tax increased................................. 118 803

Prince George's County, local commercial and

industrial occupancy tax authorized................. 896 3796

Prince George's County, local multi—family

occupancy tax authorized............................ 897 3798

Prince George's County, newspaper notice

of tax sales, price per item increased............623 2912

Prince George's County, property tax

differential authorized in municipal

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

Property acquired for public purposes,

adjustment of assessments........................... 586 2818

Property tax — appropriation to subdivisions.......... 119 806

Queen Anne's County, farm silos

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

Recordation tax on transfer of

corporate property.................................. 268 1360

Retail Sales Tax Division,

appropriation to.................................... 119 824

1020

Retail sales tax, interest rate increased............. 140 1062

Saint Mary's County, property tax

differential authorized in municipal

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

Saint Mary's County, salary classification

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

Sales tax, photographic material used

in printing exempted from........................... 615 2889

Solar energy heating and cooling

units, assessment provisions........................ 509 2542