WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Also in subsection (c)(1) of this section, the former
reference to filing a claim "following the
incorporation of the tangible personal property into
realty" in another state is deleted as unnecessary in
light of the words "when the property is removed from
the State".

In the introductory language of subsection (c)(2) of
this section, the phrase "by regulation" is
substituted for the former authorizations for the
Comptroller to "adopt regulations", in light of §
2-103 of this article and the specific requirements of
subsection (c)(2)(i) and (ii) of this section.

In subsection (c)(2)(ii) of this section, the words
"another state" are substituted for the former words
"such jurisdictions" and "other jurisdictions", for
clarity.

The first sentence of former Art. 81, § 374A, which
imposed the sales and use tax "on the purchase price
of all tangible personal property which is purchased
for storage in Maryland on and after July 1, 1969", is
deleted as unnecessary in light of § 11-102 of this
title.

The third sentence of former Art. 81, § 374A, which
limited the exemption under subsection (a)(1) of this
section with respect to tangible personal property
"which is altered or fabricated under contract to
incorporate such property into realty ...", is deleted
as unnecessary in light of subsection (a)(2) of this
section and the combination of the former sales and
use taxes in this title.

Defined terms: "Comptroller" § 1-101

"Person" §§ 1-101 and 11-101 "Property" § 1-101

"Sale" § 11-101 "Sale for use" § 11-101

"Sales and use tax" § 1-101 "State" § 1-101

"Tangible personal property" § 11-101

"Use" § 11-101

11-216. RESEARCH AND DEVELOPMENT PURPOSE.

(A) "RESEARCH AND DEVELOPMENT" DEFINED.

(1) IN THIS SECTION, "RESEARCH AND DEVELOPMENT"
MEANS:

(I)  BASIC AND APPLIED RESEARCH IN THE SCIENCES
AND ENGINEERING; AND

(II)  THE DESIGN AND DEVELOPMENT OF PROTOTYPES
AND PROCESSES.

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