BLAIR LEE III, Acting Governor

1613

WHICH IS ALTERED OR FABRICATED BY A PERSON UNDER CONTRACT TO
INCORPORATE SUCH PROPERTY INTO REALTY IN ANOTHER STATE OR
THE DISTRICT OF COLUMBIA WHERE THE PURCHASE OR USE OF SUCH
TANGIBLE PERSONAL PROPERTY WOULD NOT BE SUBJECT TO A SALES,
USE, OR SIMILAR TAX IN SUCH JURISDICTIONS. The tax in these
instances shall be paid at the time of the importation or
storage of the property within the State and a subsequent
[credit or] CLAIM FOR refund shall be [taken] FILED by the
taxpayer WITH THE COMPTROLLER for the amount so paid upon
removal of the property from the State[, in accordance with
procedures established by the Comptroller]. THE COMPTROLLER
IS AUTHORIZED TO ADOPT REGULATIONS TO EFFECTUATE THE
PROVISIONS OF THIS SECTION, INCLUDING REGULATIONS REQUIRING
EVIDENCE OF THE USE OR REMOVAL OF TANGIBLE PERSONAL
PROPERTY, AND, WHERE APPLICABLE, SATISFACTORY PROOF OF
ENTITLEMENT TO EXEMPTION IN OTHER JURISDICTIONS.

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

Approved May 16, 1978.

CHAPTER 456

(Senate Bill 331)

AN ACT concerning

State Police Retirement System - Definitions

FOR the purpose of redefining, for purposes of the State
Police Retirement System subtitle, the terms "regular
interest," "accumulated contributions," and "average
final compensation"; and restructuring certain
provisions.

BY repealing and reenacting, with amendments,

Article 88B - State Police

Section 49(12), (13), and (15)

Annotated Code of Maryland

(1969 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be repealed, amended, or enacted to read as follows: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 88B - State Police

49.

The following words and phrases as used in this
subtitle, unless a different meaning is plainly required by