INDEX

3425

deduct ion provisions.........................

Itemized deductions, use by taxpayer optional,
Lump sum distributions from retirement

accounts, tax treatment clarified...........

Retirement benefit deductions for disabled and

elderly, provisions amended.................

Returns filed by dependents, provisions for...
Special Taxing Districts, income tax

distribution provisions...................

Withholding security by out—of—state

employers, cash or negotiable bonds

permitted...................................

Income Tax Division —

Appropriation to..............................

Incorporated Municipalities — see Municipal
Corporations —

Indigents —

Chronically ill indigent patients, alternative
to nursing care placements, payment
provisions..................................

Hospital care for indigents, local
contribution provisions deleted.............

Industrial Buildings —

Buildings for counties and municipalities,
definitions amended.........................

Industrial Development —

Anne Arundel County, athletic organizations

included in definition of industrial

development for revenue bonds...............

Baltimore City, industrial financing bond

issue.......................................

Baltimore County, athletic organizations

included in definition of industrial

development for revenue bonds...............

Industrial land Act, provisions for repayment

modified....................................

Industrial revenue bonds, maximum maturity

date extended.................................

loans for railroad rights—of—way under

Industrial Land Act provided................

Industrial Development Financing Authority —

Appropriation to..............................

Port related projects included under Act......

Inheritance Tax —

Appraisal of nonprobate assets, provisions
revised.....................................

Calculation and payment provisions amended....
Farmland valuation for tax purposes.

Chapter Page

42	680
23	650
136	1105
45	958
41	679
227	1258
100	1046
44	706
001	2880
180	1196
953	2770
946	2756
130	1092
945	2754
714	2110
816	2397
133	1101
44	874
959	2782
348	1441
109	1060