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Session Laws, 1985
Volume 760, Page 432   View pdf image
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432                                               LAWS OF MARYLAND                                     Ch. 8

phrase "and whose personal property has not been
assessed for the county or city to which he has
removed" is deleted as superfluous.

In subsection (a)(3) of this section, the phrase
"possesses, cares for, or manages any personal
property" is substituted for the former phrase "whose
property or some part thereof", for clarity and to
conform with the language used in subsection (b) of
this section.

In subsection (a)(3)(ii) of this section, the
reference that "the supervisor" suspects is added for
clarity.

In subsection (b)(1) of this section, the phrase "by
the supervisor" is substituted for the former phrase
"in the said county or city", for clarity.

Also in subsection (b)(1) of this section, the former
phrase "tangible or intangible", is deleted as
superfluous.

The second sentence of former Art. 81, § 42 is deleted
as obsolete and, in any event, superfluous.

Defined terms: "Assess" § 1-101

"County" § 1-101 "Municipal corporation" § 1-101

"Person" § 1-101 "Supervisor" § 1-101

TITLE 12. RECORDATION TAXES.

12-101. DEFINITIONS.

(A)  IN GENERAL.

IN THIS TITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  ARTICLES OF TRANSFER.

"ARTICLES OF TRANSFER" HAS THE MEANING STATED IN § 1-101(C)
OF THE CORPORATIONS AND ASSOCIATIONS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
incorporate the meaning of "articles of transfer" as
used in the Corporations and Associations Article.

"Articles of transfer" is defined in CA § l-101(c) as
follows: "'Articles of transfer' means articles of
sale, articles of lease, articles of asset exchange,

 

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Session Laws, 1985
Volume 760, Page 432   View pdf image
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