4398

INDEX

Chapter

Page

Food purchased with food stamps, exemption
provisions added.............................

Revenue payments to counties and Baltimore City....

Road Tax -

Surety bonds, provisions amended for the amount
required.......................................

St. Mary's County, public accommodations tax,

provisions added.................................

Special Tax Districts -

Somerset County, Smith Island provisions

clarified......................................

State employee retirement and pension systems,
employer pickup of employee contributions in
order to qualify for a certain federal tax
treatment, program development, provisions
added............................................

State Reserve Fund, appropriation to...............

State Reserve Fund established for contingency and

future needs.....................................

Tax Credits -

Conservation easement, provisions for mandatory

tax credit for.................................

Tax exemption for State general obligation bonds

clarified and reaffirmed.........................

Tobacco Tax -

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

Sample cigarette exemption repealed..............

Supplemental tax on cigarettes, applicability

time provisions amended........................

Transfer Tax -

Agricultural land, provisions for collection in

failure to comply with land use intent.........

Corporations in merger or consolidation, real

property transfers made subject to.............

Exemptions for owner-occupied residential

property, provisions for county authorization

added..........................................

Woodland Incentives Program and Fund created with

provisions for use of portion of revenues......

Transportation Trust Fund, transfer of funds from
and to the Maryland Deposit Insurance Fund;
replacement of funds with corporate income tax
receipts; and defeasance of Consolidated

Transportation Bonds, provisions added...........

Unemployment insurance, tips included as taxable

wages, provisions added..........................

Use Tax -

Food purchased with food stamps, exemption

provisions added...............................

581 109	2050 339 488
49	250
758	2872
4	9
802 109	3061 488 545
655	2466
621	2175
160	731
109 665	340 2505
8	151
682	2553
686	2565
800	3056
620	2168
1	3
.197	871
581	2050