WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

composition, under the federal Bankruptcy Act of 1898, as
amended, contributions then or thereafter due shall be entitled
to priority as a tax, as provided in § 64(a) of that act
(U.S.C.A., Title 11, § 104(a), as amended).

No final report or act of any executor, administrator,
assignee, trustee, receiver, auditor or other fiduciary or
officer engaged in administering the assets of any employer and
acting under the authority and/or supervision of any court, shall
be allowed or approved by the court unless the Executive Director
shall have been given 10 days' written notice thereof, during
which time he may file claim or interpose objection to such
report or act.

21.

(a) As used in this section, unless the context clearly
requires otherwise --

(8) "State law" means the unemployment insurance law
of any state, approved by the United States Secretary of Labor
under § 3304 of the Internal Revenue Code [of 1954].

Article - Agriculture

2-511.

The maximum value of any easement to be purchased shall be
the asking price or the difference between the fair market value
of the land and the agricultural value of the land, whichever is
lower.

(4) If the landowner and foundation do not agree on
the value of the easement as determined by a State appraisal,
either the landowner or the foundation may request that the
matter be referred to the property tax assessment appeal board as
provided under § 3-107 of the Tax - Property Article, for
arbitration as to the value of the easement. The value determined
by that arbitration shall be binding upon the owner and the
foundation in a purchase of the easement made subsequent to the
arbitration for a period of two years, unless the landowner and
the foundation agree upon a lesser value or the landowner or the
foundation appeals the results of the arbitration to the Maryland
Tax Court, and either party may further appeal from the Tax Court
as provided in [Article 81, § 229(1) of the Code] § 13-532 OF THE
TAX - GENERAL ARTICLE.

Article - Commercial Law

11-501.

(c) (1) "Cigarettes" [includes] MEANS any SIZE OR SHAPED
roll for smoking[, regardless of size or shape,] THAT IS made

- 2015 -