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HARRY HUGHES, Governor 1631
Approved May 31, 1983.
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CHAPTER 519
(Senate Bill 89)
AN ACT concerning
Retail Sales Tax - Diesel Fuel -
Reclamation of Certain Land Mined for Coal
FOR the purpose of creating an exemption from the retail sales
tax for sales of diesel fuel for the reclamation of certain
land that has been mined for coal by certain methods.
BY adding to
Article 81 - Revenue and Taxes
Section 326(d-l)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
326.
The tax hereby levied does not apply to the following sales:
(D-1) SALES OF DIESEL FUEL IN THIS STATE THAT IS TO BE USED
IN THE RECLAMATION OF LAND WHICH HAS BEEN MINED FOR COAL BY MEANS
OF STRIP MINING OR OPEN-PIT MINING.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
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Approved May 31, 1983.
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CHAPTER 520
(Senate Bill 121)
AN ACT concerning
Wrongful Death Act - Damages
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