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1524 LAWS OF MARYLAND Ch. 501
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(2) SUCCESSFUL TIMBER STAND IMPROVEMENTS HAVE BEEN
MADE UNDER RULES ISSUED BY THE SECRETARY OF THE DEPARTMENT OF
NATURAL RESOURCES.
(D) "INITIAL CERTIFICATION" MEANS A CERTIFICATION UNDER
RULES ISSUED BY THE DEPARTMENT OF NATURAL RESOURCES THAT THERE
IS:
(1) A SUCCESSFUL PLANTING OF THE REQUIRED MINIMUM
NUMBER OF SEEDLINGS WITH ACCEPTABLE SPECIES; OR
(2) TIMBER STAND IMPROVEMENT ACTIVITIES IN ACCORDANCE
WITH A FOREST MANAGEMENT PLAN DEVELOPED BY A REGISTERED
PROFESSIONAL FORESTER.
(E) (1) "REFORESTATION" MEANS THE STOCKING OR RESTOCKING OF
AN AREA WITH FOREST TREE SPECIES.
(2) "REFORESTATION" INCLUDES:
(I) SITE PREPARATION BY MECHANICAL OPERATION,
APPLICATION OF HERBICIDES, OR PRESCRIBED BURNING;
(II) TREE PLANTING;
(III) RELEASE OF SEEDLINGS FROM COMPETING
VEGETATION;
(IV) ANIMAL DAMAGE CONTROL OF SEEDLINGS; AND
(V) OTHER ACTIVITIES PRESCRIBED BY THE
SECRETARY OF NATURAL RESOURCES.
(3) "REFORESTATION" DOES NOT INCLUDE THE GROWING OF
CHRISTMAS OR ORNAMENTAL TREES.
(F) (1) "TIMBER STAND IMPROVEMENT" MEANS THE PRECOMMERCIAL
CULTURAL OPERATIONS MADE TO IMPROVE THE COMPOSITION,
CONSTITUTION, CONDITION, AND INCREMENT OF A TIMBER STAND.
(2) "TIMBER STAND IMPROVEMENT" INCLUDES ACTIVITIES OF
TREE REMOVAL, GIRDLING, POISONING, AND PRUNING THAT:
(I) ARE NOT DONE SOLELY TO ASSIST REGENERATION;
AND
(II) DO NOT RESULT IN IMMEDIATELY SALABLE
FOREST PRODUCTS.
323D 280D.
(A) A PERSON IS ALLOWED A CREDIT AGAINST THE INCOME TAX
EQUAL TO 30 PERCENT OF THE AMOUNT TAXPAYER IS ALLOWED A
MODIFICATION SUBTRACTION EQUAL TO DOUBLE THE AMOUNT INCURRED IN
REFORESTATION OR TIMBER STAND IMPROVEMENT ACTIVITY ON 10 TO 100
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