INDEX

3471

Repairs and maintenance excluded from

valuation of residential property........

Solar energy heating and cooling units,

assessment provision modified...........

Baltimore City municipal taxation, exemption

authorization...............................

Circuit Breaker Program, Administration of....
Corporate tax preference income, deduction

provisions..................................

Errors corrected.............................

Excise tax -

Corporate liquidation, tax exemption for

vehicles transferred to stockholders......

Exemption for organizations using vehicle to

transport handicapped...................

Motor vehicles transferred from corporation

to subsidiary, exemption for..............

Vehicles in certain financial

reorganizations exempt....................

Gasoline Tax Division, appropriation to.......

Income tax -

Corporate income tax provisions on dividends

amended...................................

Corporate tax preference income, deduction

provisions................................

Corporate tax preference income treated as

belonging to shareholders.................

Estimated returns, income levels specified

for filing obligation......................

Estimated tax requirements for merchant

seamen, provisions amended................

Historic property deductions, conformance to

federal law provided......................

Household and dependent care services,

deduction provisions......................

Itemized deductions, use by taxpayer

optional..................................

Lump sum distributions from retirement

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

Retirement benefit deductions for disabled

and elderly, previsions amended...........

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

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

Withholding security by out-of—state

employers, cast or negotiable bonds

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

Income Tax Division, appropriation to.........

Inheritance tax -

Appraisal of nonprobate assets, provisions

revised...................................

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

provisions for............................

Pension and benefit plans, taxation

Chapter Page

917	2689
509	1696
502	1684
44	953
317	1390
84	1023
864	2537
950	2764
855	2522
969	2806
44	708
359	1469
317	1390
316	1389
797	2332
873	2549
119	1071
42	680
23	650

136	1105
45	958
41	679
227	1258
100	1046
44	706
348	1441
109	1060
995	2868