BLAIR LEE III, Acting Governor                      1049

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved April 11, 1978.

CHAPTER 102

(House Bill 192)

AN ACT concerning

Tax Exemptions — Foreign Imports

FOR the purpose of specifying that a city municipality may
grant an exemption from ordinary taxation to inventory
of foreign imports of certain businesses under certain
conditions.

BY repealing and reenacting, without amendments,

Article 81 — Revenue and Taxes

Section 9A (a)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9A (e) (7)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

9A.

(a) The following tangible personal property shall be
exempt from assessment and from State, county and city
ordinary taxation, except as otherwise stated herein, each
and all of which exemptions shall be strictly construed:

(e) (7) The governing body of any CITY
MUNICIPALITY, county, or Baltimore City may be BY ordinance
or resolution grant an exemption from ordinary taxation to
the inventory of foreign imports of businesses engaged in
importing if the imported property is in the hands of the
importer and is in the original package.