WILLIAM DONALD SCHAEFER, Governor                    Ch. 771

electrolytic pots, and cathodes, refractories, and other

materials incorporated in the relining and rebuilding thereof
when used in production activities.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be
applied retroactively to any sale of bituminous concrete plants
in the State.

326.

The tax hereby levied does not apply to the following sales:

(EEE) SALES OF MACHINERY AND EQUIPMENT USED TO PRODUCE
BITUMINOUS CONCRETE AND THE FUEL, ELECTRICITY, AND OTHER
UTILITIES USED TO OPERATE THE MACHINERY AND EQUIPMENT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall

apply to: (1) any application pending on July 1, 1987 under

Article 81, § 351 of the Code for revision or refund of an
assessment, or a case pending on July 1, 1987 or which is filed
after July 1, 1987, under Article 81, § 352 of the Code involving
an assessment; (2) any period for which an audit is pending on
or commenced after July 1, 1987; and (3) any sales made on or
after July 1, 1987.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

CHAPTER 771

(House Bill 1270)

AN ACT concerning

Income Tax -
County Income Tax Revenue Accounting and Distribution

FOR the purpose of requiring the Comptroller to account for
certain local income tax revenue in a certain manner;
specifying a certain time for certain distributions of
certain local income tax revenue to certain additional
political subdivisions; and clarifying language.

BY repealing and reenacting, with amendments,

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