1220                                          LAWS OF MARYLAND                                      Ch. 290

(D) ANY AMOUNT OF THE SUBTRACTION MODIFICATION THAT EXCEEDS
THE TAXPAYER'S TAXABLE INCOME AND IS NOT USED BY THE TAXPAYER FOR
THE TAXABLE YEAR MAY BE CARRIED OVER TO THE SUCCEEDING TAXABLE
YEARS, NOT TO EXCEED 5, UNTIL THE FULL AMOUNT OF THE SUBTRACTION
MODIFICATION IS USED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986 and shall be applicable to all taxable
years beginning after December 31, 1985.

Approved May 13, 1986.

CHAPTER 290

(Senate Bill 48)

AN ACT concerning

Animal-Shelters

FOR the purpose of requiring animal control agencies to dispose
of domestic animals dogs and cats only by certain methods;
prohibiting animal control agencies from selling impounded
domesticated animals dogs and cats; altering provisions of
law relating to means of disposal of animals dogs and cats
impounded in shelters; requiring that certain means of
disposal of animals dogs and cats be used; providing that
new owners of impounded animals dogs and cats may be charged
adoption fees; making certain stylistic changes; repealing
certain laws concerning the disposal of domestic animals
dogs and cats; and generally relating to the disposal of
animals by shelters and animal control facilities.

BY adding to

Article - Natural Resources

Section 10-7A-01 and 10-7A-02 to be under the new subtitle

"Subtitle 7A. Disposal of Domestic Animals Dogs and

Cats"
Annotated Code of Maryland
(1983 Replacement Volume and 1985 Supplement)

BY repealing