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1994 LAWS OF MARYLAND Ch. 236
The tax hereby levied does not apply to the following sales:
(AA) (AAA) (1) SALES TO:
(I) CEMETERY COMPANIES OWNED AND OPERATED
EXCLUSIVELY FOR THE BENEFIT OF THE MEMBERS OR WHICH ARE NOT
OPERATED FOR PROFIT; AND
(II) ANY CORPORATION CHARTERED SOLELY FOR
THE PURPOSE OF THE DISPOSAL OF BODIES BY BURIAL OR CREMATION
WHICH IS NOT PERMITTED BY ITS CHARTER TO ENGAGE IN ANY BUSINESS
NOT NECESSARILY INCIDENT TO THAT PURPOSE, NO PART OF THE EARNINGS
OF WHICH INURES TO THE BENEFIT OF ANY PRIVATE SHAREHOLDER OR
INDIVIDUAL.
(2) THE COMPTROLLER MAY TREAT POSSESSION OF AN
EFFECTIVE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE
AS TO QUALIFICATION UNDER § 501 (C)(13) OF THE INTERNAL REVENUE
CODE OF 1954 AS EVIDENCE THAT THE INSTITUTION QUALIFIES FOR THE
EXEMPTION UNDER PARAGRAPH (1) OF THIS SUBSECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1985.
Approved May 21, 1985.
CHAPTER 237
(Senate Bill 793)
AN ACT concerning
Insurance - In Vitro Fertilization
FOR the purpose of requiring that each health insurance policy
certificate or contract issued in the State include benefits
for inpatient and outpatient expenses arising from in vitro
fertilization procedures performed on the policy,
certificate, or contract holder or the holder's dependent
spouse certain contracts issued by nonprofit health service
plans and policies issued by insurance companies to provide
benefits for expenses arising from in vitro fertilization
procedures performed on certain covered individuals or their
dependent spouses.
FOR the purpose of prohibiting the exclusion in certain group or
individual contracts or certificates issued or delivered by
nonprofit health service plans and policies issued or
delivered by insurance companies of all benefits for
expenses arising from in vitro fertilization procedures
performed on certain covered individuals or their dependent
spouses; requiring that benefits for in vitro fertilization
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