HARRY HUGHES, Governor

1993

Board of Public Works shall determine the matter, and the Board's
decision is final. The County Executive and County Council of
Anne Arundel County have until June 1, 1987, to present evidence
satisfactory to the Board of Public Works that the matching fund
will be provided. If satisfactory evidence is presented, the
Board shall certify this fact to the State Treasurer and the
proceeds of the loan shall be expended for the purposes provided
in this. Act. If this evidence is not presented by June 1, 1987,
the proceeds of the loan shall be applied to the purposes
authorized in Article 78A, § 3 of the Code.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect June 1, 1985.

Approved May 21, 1985.

CHAPTER 23 6

(Senate Bill 792)

AN ACT concerning

Retail Sales Tax and Use Taxes - Nonprofit
Cemetery Companies - Exemption

FOR the purpose of providing an exemption from the retail sales
tax for certain nonprofit cemetery companies and certain
corporations and use taxes for certain cemetery companies
operated exclusively for the benefit of its members or which
are nonprofit and for which certain corporations are engaged
solely in the business of the disposal of bodies by
cremation or burial; and authorizing the Comptroller to
treat possession of a certain determination letter from the
Internal Revenue Service as evidence of qualification for
the exemption.

BY adding to

Article 81 - Revenue and Taxes

Section 326(aa) (aaa)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 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.