4354                                  LAWS OF MARYLAND                                Ch. 800

to its insured the availability of] PROVIDE BENEFITS FOR THE
EXPENSES OF home health care AS PRESCRIBED PROVIDED BY A
PERSON LICENSED UNDER THE HEALTH OCCUPATIONS ARTICLE [and
shall make available coverage for this care under such
policy if requested by the insured].

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 801

(Senate Bill 450)

AN ACT concerning

Sales Tax - Exemption - Aluminum Manufacturing Machinery

and Equipment

FOR the purpose of exempting amending the definition of
manufacturing machinery and equipment to exempt from
the sales tax certain machinery equipment and supplies
used to manufacture in production activities, including
the production of aluminum; and clarifying language.

BY repealing -and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 324(s)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

324.

As used in this subtitle, the following terms shall
mean or include:

(s) (1) "Manufacturing machinery and equipment" means
all machinery and equipment which by acceptable and
consistent accounting standards is capitalized for the
purpose of claiming depreciation and which is used in
manufacturing, assembling, processing or refining products
for sale AT ANY STAGE OF THE OPERATIONS, FROM THE HANDLING