4396

INDEX

Chapter

Page

109	339
140	701
808	3101
4	9
684	2559
289	1216
280	1027
421	1566
192	849
420	1564
294	1230
281	1032
658	2476
774	2946
279	1026
826	3170
64	270
822	3142
858	3487
165	751

Franchise Tax -

Payments to Baltimore City and Counties..........

Tax increment financing bonds required to be
included in net earnings of financial

institution for calculating....................

Fuel Tax -

Refund for compacting, redi-mix, and petroleum

product delivery trucks, provisions added......

Responsibility for payment, provisions clarified

in annual curative bill........................

Health Services Cost Review and Health Resources

Planning Commissions, fee provisions altered.....

Income Tax -

Conservation tillage equipment, provisions for

deduction added................................

Credit for rehiring laid off workers in an

enterprise zone, provisions amended............

Refunds, computation of interest paid on claims

altered........................................

Return or reporting information, submission to
the Comptroller on magnetic tape or other

machine readable form, provisions added........

Taxpayer identity information, disclosure by the

Comptroller, provisions amended................

Inheritance tax alternative payment schedules
authorized to avoid forced sale of small

businesses.......................................

Law practice tax levied as initial policyholders'
surplus of Legal Mutual Liability Insurance

Society of Maryland..............................

Nonresident businesses, provisions for corporate

taxes and reciprocity in fees....................

Prince George's County -

Hotel and motel tax, collection in and
distribution to municipal corporations

by the county, provisions added................

Property Tax -

Allegany County -

Credit on property owned by the Allegany

Beagle Club, Inc.............................

Sewer or water line, levy on property abutted

or served by, provisions added...............

Annapolis, interest rate on overdue taxes set by

the City, provisions added.....................

Assessment and taxation provisions generally

amended........................................

Carroll County, recordation of deeds

authorized without previous issuance of

tax payment certificate, provisions added......

Cecil County, provisions for excluding certain
business personal property authorized..........