WILLIAM DONALD, SCHAEFER, Governor Ch. 664

(C) THIS SECTION DOES NOT LIMIT ANY LIABILITY THAT
OTHERWISE EXISTS FOR WILLFUL OR MALICIOUS FAILURE TO GUARD OR
WARN AGAINST ANY DANGEROUS CONDITION, USE, STRUCTURE, OR
ACTIVITY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.

Approved May 27, 1988.

CHAPTER 664

(House Bill 611)

AN ACT concerning

Income Tax - Subtraction Modification for Donated Crops

Farm Products

FOR the purpose of providing, for Maryland income tax purposes, a
subtraction from federal adjusted gross income for certain
crops farm products donated by an individual to a gleaning
cooperative; providing for the determination of the value of
donated farm products; defining certain terms; providing for
the effective date and application of the Act; providing for
corrections to certain references to provisions that are
renumbered by this Act; making this Act contingent on the
passage of another Act; providing for the termination of
certain provisions of this Act; and generally relating to a
subtraction modification for Maryland income tax purposes
for certain crops farm products donated by an individual to
a gleaning cooperative.

BY renumbering

Article - Tax - General

Section 10-207(i) through (w), respectively

to be Section 10-207(j) through (x), respectively

Annotated Code of Maryland

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

Acts of the General Assembly of 1988)

BY repealing and reenacting, without amendments,

Article - Tax - General

Section 10-207(a)

Annotated Code of Maryland

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

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