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2645
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MARVIN MANDEL, Governor
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(House Bill 771)
AN ACT concerning
Queen Anne's County - Personal
Property Exemption
Personal Property Taxes — Calvert, Kent, and
Queen Anne's Counties
FOR the purpose of deleting the provisions for county
taxation of certain personal property in Queen
Anne's County; permitting the elimination of certain
taxes by county governments under certain
circumstances exempting from State and local
taxation in Calvert and Queen Anne's Counties
tangible personal property used in manufacturing;
clarifying the law on State and local taxation of
various kinds of other personal property in
Queen Anne's County; providing that in Calvert,
Kent, and Queen Anne's Counties, county taxes on one
or more classes of business personal property may be
eliminated by appropriate action of their respective
governing bodies; setting forth certain provisions
for purposes of understanding; and clarifying
language.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Sections 9A(c)(1) and (2), (d)(1) and (3), (e)(3),
(i)(3), and (j)(3)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY repealing and reenacting, without amendments,
Article 81 - Revenue and Taxes
Sections 9A(a), (e)(1), (i)(1) and (j)(1)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY adding to
Article 81 — Revenue and Taxes
Section 9A(n)
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 Sections 9A(c)(1) and (2), (d) (1) and (3),
(e) (3), (i) (3) and (j)(3) of Article 8 1 - Revenue and
Taxes, or the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and they are
hereby repealed and reenacted, with amendments; and that
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