WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

any distribution made under the plan to participants or
beneficiaries of the plan; and

Article - Courts and Judicial Proceedings

5-106.

(i) A prosecution for an offense [under the Motor Vehicle
Fuel Tax Law, Article 56, §§ 135 through 157 of this Code]
ARISING UNDER THE TAX - GENERAL ARTICLE WITH RESPECT TO THE
FINANCIAL INSTITUTION FRANCHISE, INCOME, OR MOTOR FUEL TAX shall
be instituted within 3 years after THE DATE ON WHICH the offense
was committed.

5-312.

(a) (3) "Athletic club" means a club organized and operated
exclusively for recreational purposes, that is exempt from
taxation under § 501(c)(7) of the Internal Revenue Code [of
1954] .

(4)  "Charitable organization" means an organization,
institution, association, society, or corporation that is exempt
from taxation under § 501(c)(3) of the Internal Revenue Code [of
1954].

(5)  "Community association" means a nonprofit
association, corporation, or other organization comprised of
residents of a community, which is operated exclusively for the
promotion of social welfare and general neighborhood improvement
and enhancement, that is exempt from taxation under § 501(c)(4)
of the Internal Revenue Code [of 1954].

Article - Education

18-1009.

(a) Except in the case of a loan made to the parent of a
dependent undergraduate, graduate, or professional student or
independent undergraduate student which will require payment to
begin not later than 60 days after the date the loan is disbursed
by the lender, the terms and conditions of any loan made or
guaranteed by the Corporation may not require the borrower to
begin repaying the loan earlier than 6 months or later than 1
year after he ceases to be a full-time or part-time student at a
college or vocational school. The Board may establish different
grace periods for loans made under different conditions as
prescribed by the Secretary. However, the Board may provide by
rule or regulation that repayment may be deferred under certain
conditions. Deferment is authorized during periods when a
borrower is engaged in one of the following activities:

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