INDEX

5659

State Retirement Agency created, systems generally
reorganized......................................

Teachers, appropriation to.........................

Vested retirement, designation of beneficiary per-
mitted...........................................

Revenue and Taxes --

Alcohol and Tobacco Tax Division, appropriation to.
Baltimore City -

Discounts and penalties, dates altered; provision
for interest rate on overdue taxes to be set by

Mayor and City Council.........................

Taxes, provisions for discounts, penalties and

interest amended...............................

Charles County -

Mobile home use tax authorized...................

Trailer park licensing provisions eliminated;

occupancy tax provisions amended...............

Cigarette Tax refund provided for stamps misap-
plied, canceled or destroyed.....................

Excise Tax -

"Fair market value" and "total purchase price"

redefined......................................

School buses owned by nonprofit, private schools

exempt.........................................

Franchise Tax on savings banks and savings
and loan associations frozen at certain maximum

until 1984.......................................

Frederick County Commissioners authorized to set

interest rates on overdue taxes..................

Fuel Tax -

Leased vehicles, provisions for tax on motor
carrier if credit or refund on fuel is

included.......................................

Rate increased and changes made in distribution

and use of revenues generated..................

Garrett County personal property tax -

Provisions for advance payment...................

Provisions for prorating for part-time busi-
nesses.........................................

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

Hard shell clams, severance tax increased; remit-
tance and research and development provisions

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

Income Tax -

Dishonored checks, provisions for service charge

in payment of taxes............................

Division, appropriation to.......................

Exempt corporations or organizations, net income
amended to include unrelated business taxable

income under federal law.......................

Optional computation, income base clarified......

Refunds, debts owed to State agency, provisions
for collecting from............................

Chapter

Page

506	3137
125	1393
507	3178
125	1380
902	4827
902	4827
586	3476
833	4587
805	4359
846	4696
821	4530
885	4794
752	3862
295	2616
238	1764
672	3683
673	3685
125	1381
344	2743
50	1130
125	1379
165	1657
838	4642
572	3437