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2215
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MARVIN MANDEL, Governor
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individual shall complete a schedule reconciling income
attributable to Maryland sources to the federal adjusted
gross income and deductions shown on his federal income
tax return.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved May 17, 1977.
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CHAPTER 415
(House Bill 340)
AN ACT concerning
Assessments - Personal Property
FOR the purpose of providing for the abatement of taxes
on personal property which has been destroyed after
the date of finality for a given taxable year.
BY adding to
Article 81 - Revenue and Taxes
Section 31(g)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 31(g) be and it is hereby
added to Article 81 — Revenue and Taxes, of the Annotated
Code of Maryland (1975 Replacement Volume and 1976
Supplement) to read as follows:
Article 81 — Revenue and Taxes
31.
(G) IF PERSONAL PROPERTY IS TOTALLY DESTROYED
AFTER THE DATE OF FINALITY FOR A TAXABLE YEAR BY ANY
EVENT SUCH AS FIRE OR OTHER CAUSE:
(1) TAXES ARE NOT DUE AND PAYABLE FOR A
TAXABLE YEAR IF THE EVENT OCCURS PRIOR TO JULY 1 OF THE
TAXABLE YEAR;
(2) TAXES FOR ONE-HALF YEAR ARE DUE AND
PAYABLE FOR A CURRENT TAXABLE YEAR IF THE EVENT OCCURS
DURING THE FIRST SIX MONTHS OF THE TAXABLE YEAR; AND
(3) TAXES FOR A FULL YEAR ARE DUE AND
PAYABLE FOR A CURRENT TAXABLE YEAR IF THE EVENT OCCURS
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