Volume 741, Page 2853 View pdf image |
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HARRY HUGHES, Governor 2853 tax in certain counties.; and providing a certain BY adding to Article 81 - Revenue and Taxes Section 468 through 474 471, inclusive, to be under the new subtitle "Maryland Coal Tax" SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article 81 - Revenue and Taxes MARYLAND COAL TAX 468. (A) AS USED IN THIS SUBTITLE, THE FOLLOWING TERMS HAVE (B) "COAL" MEANS ANY MATERIAL COMPOSED PREDOMINANTLY (C) "CODE COUNTY" MEANS A COUNTY QUALIFYING AS A CODE (D) "COMPTROLLER" MEANS THE COMPTROLLER OF THE TREASURY OF MARYLAND. (E) (1) "GROSS PROCEEDS" MEANS THE AGGREGATE VALUE IN (2) "GROSS PROCEEDS" DOES NOT INCLUDE THE FOLLOWING: (I) TAXES IMPOSED ON THE RETAIL SALE OF (II) THE AMOUNT PAID BY ANY PERSON AS, OR (III) THE AMOUNT PAID BY ANY PERSON ON |
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Volume 741, Page 2853 View pdf image |
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