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1526 LAWS OF MARYLAND Ch. 501
SUBSTANTIATE ANY SUBTRACTION MODIFICATION CLAIMED UNDER SECTIONS
280(C)(15) AND 280A(C)(8).
Article - Natural Resources
5-219.
THE SECRETARY SHALL ADOPT RULES AND REGULATIONS SUBJECT TO
THE REVIEW OF THE ADMINISTRATIVE, EXECUTIVE AND LEGISLATIVE
REVIEW COMMITTEE, TO CARRY OUT THE PROVISIONS OF ARTICLE 81, §§
323C 280C AND 323D 280D OF THE CODE, WHICH RELATE TO THE INCOME
TAX CREDITS MODIFICATIONS TAX MODIFICATIONS FOR REFORESTATION AND
TIMBER STAND IMPROVEMENTS.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
apply for all taxable years beginning on or after January 1,
1984.
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SECTION 3. AND BE IT FURTHER ENACTED, That, subject to the
provisions of Section 2 of this Act, this Act shall take effect
July 1, 1983.
Approved May 24, 1983.
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CHAPTER 502
(House Bill 809)
AN ACT concerning
Income Tax - Employer Business Deduction
FOR the purpose of permitting a modification subtraction from
federal adjusted gross income for wages and salaries which
were disallowed as a business expense by reason of an
employer's election to take the Federal Targeted Jobs
Credit; correcting an error; and providing an effective
date.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 280(c) and 280A(c)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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