HARRY HUGHES, Governor

871

(i) Replant or conduct additional timber stand
improvement activities; or

(ii) Add the amount allowed in a prior taxable
year under § 280(c) or [subsection 280A(c)] § 280A(C) OF THIS
ARTICLE to the taxpayer's income for the taxable year.

(2)   If the taxpayer does not apply for final
certification within 2 years from the date of initial
certification, the taxpayer shall submit a plan to continue the
reforestation or timber stand improvement project to the
Department of Natural Resources.

(3)   If the reforestation or timber stand improvement
activities are not continued, the modifications provided in §§
280(c) and 280A(c) OF THIS ARTICLE previously received under this
section shall be added to taxable income in the taxable year
following decertification by the Secretary.

(4)   If the commercial forest land for which the
modification subtraction is claimed under this section does not
remain as commercial forest land for 15 years after final
certification, the taxpayer shall add to taxable income any
modification subtraction previously received under §§ 280(c)(13)
and 280A(c)(8) OF THIS ARTICLE.

(d) The Department of Natural Resources shall certify that
the taxpayer has complied with the requirements of this section
and Section 280C and shall provide the taxpayer with a statement
to be included with the taxpayer's Maryland income tax return to
substantiate any subtraction modification claimed under Sections
280(c)(13) and 280A(c)(8) OF THIS ARTICLE.

281.

(a) If a resident individual has itemized his deductions
from adjusted gross income in determining his federal taxable
income, he may elect in determining his taxable income under this
article to deduct the sum of the itemized deductions (other than
deductions for personal exemptions):

(2) Increased by the portion of the fair market value
of donated artworks not deductible from federal adjusted gross
income, provided that:

(i) The taxpayer derives at least 50 percent of
his income for the current or prior year, from the sale of
artworks produced by that taxpayer; and

(ii) The fair market value of the artworks has
been verified by an [indpendent] INDEPENDENT appraiser; and

(iii) The artworks were donated to and accepted
by a museum open to the general public located in this State; and