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Session Laws, 1985
Volume 760, Page 1981   View pdf image
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HARRY HUGHES, Governor                                      1981

by § 13-809 of the Transportation Article and paid by him [on or
after July 1, 1981 on any passenger car for rental or lease that
is rented for a period of 180 days or less, or paid by him on or
after July 1, 1983] on any passenger RENTAL car [for rental or
lease].

(c) A vendor shall claim the credit authorized by
subsection (b) of this section upon forms prescribed by the
Comptroller, filed with any return required by § 385 of this
subtitle for the period during which the excise tax was paid.
The Comptroller shall allow such credit if application is made
within 3 years from the due date of the return for the period
during which the excise tax was paid.

Chapter 118 of the Acts of the General
Assembly of 1983

[SECTION 2. AND BE IT FURTHER ENACTED, That the provisions
relating to passenger cars for rental or lease added to law by
this Act and any regulations promulgated pursuant thereto, and
these provisions and regulations only, are of no effect and may
not be enforced after June 30, 1985.]

SECTION 3. AND BE IT FURTHER ENACTED, That, notwithstanding
the provisions of Sections 325 and 373 of Article 81, the rate of
retail sales and use tax applicable to any passenger car lease
billing period under a lease for an initial term of more than 180
consecutive days where (1) the vendor does not furnish a driver
and (2) the passenger car is not used for transporting persons or
property for hire, shall be 8 cents on each whole dollar, plus 2
cents on each 25 cents or fraction thereof in excess of the whole
dollars, if the lease was entered into, and the titling tax was
paid, from July 1, 1983 through June 30, 1985, or the lease was
entered into before July 1, 1983 but the titling tax was paid on
or after July 1, 1983.

SECTION 4. AND BE IT FURTHER ENACTED, That for Fiscal Year
1986 only and from only those funds provided by the sales tax
changes provided by Section 2 Sections 2 and 3 of this Act, and
from no other funds, and subject to the provisions of law
relating to budgetary procedure to the extent applicable, the
amounts specified below, or as much as is required to accomplish
the designated purpose, is hereby appropriated and authorized to
be disbursed from as much of the revenues as are received by the
State from the sales tax changes as provided by Section 2
Sections 2 and 3 of this Act:

32.13.01.12 Community Services

In addition to the amount appropriated in the Budget Bill
and Supplemental Budget for fiscal year 1986, the following
amounts to be used for administrative and program costs for
additional placements for certain mentally retarded and other

 

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Session Laws, 1985
Volume 760, Page 1981   View pdf image
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