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Ch. 674
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2716
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LAWS OF MARYLAND
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shall apply to all deliveries completed on and after
[July 1, 1968.] JUNE 1, 1977.
389.
The vendor or person subject to tax as provided in
this subtitle shall be entitled to apply and credit
against the amount of tax payable by him as stated in §
388, an amount equal to [one and one-half percent (1.5%) ]
1.2 PERCENT of the gross tax to be remitted to the
Comptroller to cover the expense in the collection and
remittance of said tax[; provided, however, that],
HOWEVER, nothing contained in this section shall apply to
any vendor or person who shall fail or refuse to file his
return with the Comptroller within the time prescribed by
§§ 385 and 387 of this subtitle.
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SECTION 2. AND BE IT FURTHER ENACTED, That the
amendment of any tax as provided in this Act shall not
affect the liability for nor the enforcement and
collection of such tax accrued prior to the effective
date of this Act.
SECTION 3. AND BE IT FURTHER ENACTED, That the
state comptroller is authorized to adopt regulations
which will exempt any sale, otherwise taxable under this
act, of tangible personal property to contractors or
builders to be used for the construction, repair, or
alteration of real property, on contracts entered into
prior to the effective date of this act. The regulations
authorized to be adopted under this section shall be
applicable only with respect to the 1% increase in the
rate of the retail sales tax which becomes effective June
1, 1977.
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SECTION 3 4. AND BE IT FURTHER ENACTED, That this
Act shall take effect June 1, 1977.
Approved May 26, 1977.
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CHAPTER 675
(Senate Bill 353)
AN ACT concerning
Community Colleges — State's Share of Current Expenses
FOR the purpose of increasing the maximum amount per
full-time equivalent student which the State shall
pay pursuant to its percentage share of the annual
current expenses of all community colleges in the
State; providing a mechanism for determining the
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