INDEX

Chapter Page

License or exemption certificate cancellation,

appeal to circuit court rather than tax court..

Refund for farm equipment, provisions added......

Refund for well-drilling motor vehicles,

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

Gross Receipts Tax -

Administration of laws and revenues, powers and

duties of the Assessments and Taxation

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

Failure of taxpayer to file a report, procedures

altered and penalties added....................

Interest payment required if estimated tax is

less than a minimum amount.....................

Uniform rate established.........................

Income Tax -

Corporations, allocation of income for

computation purposes, provisions amended.......

County revenue accounting and distribution by the

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

Donated works of art, itemized deduction changed

to a subtraction modification..................

Employer, definition altered to include other

states.........................................

Enterprise zone wage credit, eligibility of

wages of employees hired as replacements,

provisions altered.............................

Estimated tax declaration for gambling, award or

contest income, provisions altered.............

Gambling winnings included as taxable income of

nonresidents...................................

Historic property preservation, local governments

authorized to designate for deduction..........

Historic structures preservation expenses,

itemized deduction changed to a subtraction

modification...................................

Joint returns by married persons, permitted......

Nonresident employers, withholding and rate

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

Nonresidents, computation of taxable income,

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

Refund withholding, provisions altered for

certification of support arrearages............

Refund withholding required for defaults of loans

made by Maryland Higher Education Loan

Corporation....................................

"S" corporations, time altered for filing

withholding returns and remitting tax for

nonresident shareholders.......................

Taxable income, tax preference, standard

deductions, tax credits, and exemptions

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

4151

552 452	2499 2191
695	3234
556	2506
523	2411
249 711	1078 3272
718	3283
771	3429
707	3266
713	3275
719	3285
723	3293
716	3278
340	1921
522 715	2409 3278
721	3290
717	3280
151	867
703	3255
708	3268
13	370