INDEX

Calvert County Commissioners authorized to impose
development impact fees..........................

Carroll County -

Impact fees, authorized..........................

Cecil County -

Overdue water and sewer charges, interest rate

increased......................................

Overdue water and sewer service charges, penalty

increased......................................

Coal tax, amount, use distribution and expiration

provisions amended...............................

Corporations, annual filing fees, share to

Baltimore City and Counties......................

Deficiency of a tax as shown on the return,

assessment by tax collector, provisions added....
Excise Tax -

Alcoholic beverages, payments to

Baltimore City and Counties....................

Credit against payment to another state for new

residents, provisions for......................

Exemption on corporate vehicle transfers,

provisions for determination by Motor Vehicle

Administration.................................

Failure to pay tax when due, penalty provisions

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

Franchise Tax —

Basis for computation by savings banks and

building, savings and loan associations,

provisions amended...............................

Distribution of revenues, calculations and

certification, provisions altered..............

Enforcement powers of the Assessments and

Taxation Department, provisions added..........

Estimated tax, filing and payment by savings

banks and building, savings and loan

associations* and basis for distribution to

counties, provisions amended...................

Federal savings banks included in definition of

association for tax purposes...................

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

Refund payment provisions added...................

Returns, requirements amended....................

Fuel Tax -

Combined road tax/fuel tax report permitted for

certain motor carriers, provisions amended.....

Contraband petroleum products and conveyances,

seizure and forfeiture provisions added........

Exemption and reimbursement provisions amended...
Increased; distribution and use provisions

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

326 446	1895 2171
108	536
105	533
106	534
671	3118
121	557
728	3299
121	556
293	1257
44	429
125	823
582	2578
583	2579
555	2504
581	2575
688 121 557 712	3220 556 2507 3274
198	982
659 61	3080 467
291	1214

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