INDEX                                                2535

Chapter Page

Revenue and Taxes

Admissions and Amusement Tax -

Audit and hearing provisions................ 533 1540

Computation method in absence of records.... 325 1018

Games of entertainment specified............ 535 1544

Penalty provisions amended.................. 532 1539

Agricultural land, development tax provisions. 702 1967
Alcohol and Tax Division, appropriation to.... 86 344
Alcoholic beverage metric containers, tax

provisions for.............................. 321 1005

Assessments -

Anne Arundel and Baltimore Counties, alter-
native hearing locations required......... 90 618

Appeal adjustments, assessors required to

consider.................................. 384 1107

Appeals time extended....................... 593 1662

Appeals, time period provisions amended..... 678 1831

Increases prohibited on certain repairs and

maintenance............................... 369 1088

Three-year cycle established; growth factor

and other provisions amended.............. 212 809

314 988
Baltimore City Department of Assessments,

obsolete references deleted................. 324 1013

Boat Titling Tax, provisions for waiver or

refund if dealer defaults................... 89 617

Caroline County, manufacturing equipment tax

provisions deleted.......................... 383 1106

Corporate income tax, dividends from foreign

subdivisions exempted....................... 281 941

Errors corrected.............................. 65 276

Gasoline Tax Division, appropriation to....... 86 345

Gasoline tax, rate and definition specified

for gasohol................................. 283 943

Income Tax -

Computation, provisions amended for tax

table use................................. 323 1012

Exemptions -

Bond income provisions amended............ 534 1542

Personal and dependent provisions amended. 322 1007

Keough Plan withdrawals exempted............ 594 1663

Standardized deduction increased............ 211 801

Unallocated withholding, system provided for

distribution to local government.......... 309 981

Withholding returns, date for employer

filing changed............................ 121 659

Income Tax Division, appropriation to......... 86 343

Inheritance tax -

Corporations, provisions if stockholders are

Lineal descendants of testator............ 641 1760

Provisions amended on farmland, woodland and

historic property......................... 554 1581

Rate provisions clarified................... 583 1646

Insurance Premium Tax reporting procedures