Ch. 337

LAWS OF MARYLAND

Acts and parts of Acts inconsistent with the provisions of this
Act are hereby repealed to the extent of any inconsistency.

SECTION 10. AND BE IT FURTHER ENACTED, That this Act shall
take effect June 1, 1988.

Approved May 17, 1988.

CHAPTER 337

(Senate Bill 688)

AN ACT concerning

Sales and Use Tax - Mobile Homes

FOR the purpose of altering the sales and use tax imposed on the
first retail sale of mobile homes; providing an exemption
from the sales and use tax for subsequent certain sales of
mobile homes; providing for a delayed effective date; and
generally relating to the retail sales tax imposed on mobile
home sales.

BY renumbering

Article - Tax - General

Section 11-213 through 11-223, respectively

to be Section 11-214 through 11-224, respectively

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

BY adding to

Article - Tax - General
Section 11-104(d) and 11-213
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section(s) 11-213 through 11-223, respectively, of
Article - Tax - General of the Annotated Code of Maryland (as

enacted by Chapter ____ (S.B. 1) of the Acts of the General

Assembly of 1988) be renumbered to be Section(s) 11-214 through
11-224, respectively.

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