5660

INDEX

State and municipal obligations, interest and
dividends included in taxable corporate income.
State Police, provisions for subsistence allow-
ance modification..............................

Two-earner married couples, federal deduction not

allowed........................................

Volunteers, car travel expenses deduction con-
tinued.........................................

Withholding taxes on sick pay and annuities,

provisions amended.............................

Income tax refund withholding provisions in sup-
port arrearages amended.........................

Insurance premium taxes required from surplus line

brokers..........................................

Interest on certain unpaid taxes conformed to fed-
eral rate; comptroller's report required.........

Maryland Tax Court, property tax appeals, provision
of copy of examiner's recommendation required

under certain conditions.........................

Motor carrier fees and penalties increased.........

Municipal corporations contributions to State
retirement and pension systems, levying of taxes

for authorized...................................

Ocean Downs Race Track, State tax rate and

take-out allocation changed.....................

Overdue taxes in Pocomoke City, Ocean City, Berlin
or Snow Hill, interest rates to be set by each

mayor and city council...........................

Oysters, severance tax increased; inspection tax
repealed on imported, and research and develop-
ment provisions amended..........................

Property Tax -

Allegany County, interest rate on overdue taxes

established....................................

Baltimore Association for Retarded Citizens,

Inc., tax credit authorized for................

Credit for assessment increases over 15 percent

extended.......................................

Garrett County, Grantsville Volunteer Fire

Department, tax credit authorized..............

Kent County, interest rate on overdue taxes or

tax sale redemption, commissioners to set......

Montgomery County deferral extended..............

Municipal and county officials to confer on

double taxation matters........................

Penalty rates for overdue taxes, time for estab-
lishing altered................................

Tax credit maximum increased; formula for compar-
ing taxes and income in homeowners' and

renters' program amended.......................

Tobacco barns, provisions for statewide tax

credit.........................................

Washington County tax credit for.................

Recordation Tax -

Chapter

Page

163	1654
856	4716
788	4314
49	1128
164	1656
595	3490
710	3755
615	3554
667	3673
238	1764
755	3882
309	2657
754	3881
345	2744
745	3839
736	3823
597	3494
671	3681
659	3657
649	3641
694	3723
744	3838
848	4699
629	3588
688	3711