2142
LAWS OF MARYLAND
Ch. 519
(2) WHICH AT THE TIME OF PURCHASE IS PART OF A
FLEET OF PASSENGER CARS OWNED BY THE SAME PERSON, AT LEAST
FIVE OF WHICH ARE USED SOLELY FOR RENTAL PURPOSES AS
DESCRIBED IN SUBSECTION (A)(1) OF THIS SECTION;
(3) FOR WHICH THE OWNER WILL NOT FURNISH A
DRIVER; AND
(4) WHICH WILL NOT BE USED TO TRANSPORT
PASSENGERS OR PROPERTY FOR HIRE.
(B) THE VENDOR SHALL BE ENTITLED TO APPLY AND CREDIT
AGAINST THE AMOUNT OF TAX PAYABLE BY HIM, UNDER §§ 385
THROUGH 390 OF THIS SUBTITLE, AN AMOUNT EQUAL TO THE EXCISE
TAX IMPOSED BY § 13-809 OF THE TRANSPORTATION ARTICLE AND
PAID BY HIM ON OR AFTER JULY 1, 1981 ON ANY PASSENGER RENTAL
CAR.
(C) A VENDOR SHALL CLAIM THE CREDIT AUTHORIZED BY
SUBSECTION (B) OF THIS SECTION UPON FORMS PRESCRIBED BY THE
COMPTROLLER, FILED WITH ANY RETURN REQUIRED BY § 385 OF THIS
SUBTITLE FOR THE PERIOD DURING WHICH THE EXCISE TAX WAS
PAID. THE COMPTROLLER SHALL ALLOW SUCH CREDIT IF
APPLICATION IS MADE WITHIN 3 YEARS FROM THE DUE DATE OF THE
RETURN FOR THE PERIOD DURING WHICH THE EXCISE TAX WAS PAID.
SECTION 2. AND BE IT FURTHER ENACTED, That the
provisions added to law by this Act and any regulations
promulgated pursuant thereto, and these provisions and
regulations only, are of no effect and may not be enforced
after June 30, 1983.
SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.
Approved May 19, 1981.
CHAPTER 520
(Senate Bill 215)
AN ACT concerning
State Highway Administration - Entry on
Private Property
FOR the purpose of permitting the State Highway
Administration, its agents, employees, and consultants
to enter private property to conduct environmental and
engineering studies, including soil borings and
excavation; providing for application to a court of law
or equity in the event consent of the property owner
|