WILLIAM DONALD SCHAEFER, Governor Ch. 743

CHAPTER 743

(House Bill 1363)

AN ACT concerning

Boat Excise Tax -
Commercial Watermen

FOR the purpose of allowing a credit against the boat excise tax
on certain vessels for sales tax and use taxes paid by
certain persons on materials and equipment incorporated into
the vessels; exempting from the boat excise tax, possession
within the State of certain vessels under certain
circumstances; prohibiting the Department of Natural
Resources from collecting or enforcing the Maryland use tax
sales and use taxes for certain vessels owned by certain
persons; and generally relating to the boat excise tax.

BY renumbering

Article - Natural Resources

Section 8-716(f) through (h), respectively

to be Section 8-716(g) through (i), respectively

Annotated Code of Maryland

(1983 Replacement Volume and 1987 Supplement)

BY repealing and reenacting, without amendments,

Article - Natural Resources

Section 8-716(c)(l) and 8-716.l(f)(1) and (2)

Annotated Code of Maryland

(1983 Replacement Volume and 1987 Supplement)

BY repealing and reenacting, with amendments,

Article - Natural Resources

Section 8-716(e)

Annotated Code of Maryland

(1983 Replacement Volume and 1987 Supplement)

(As enacted by Chapter 828 of the Acts

of the General Assembly of 1986)

BY adding to

Article - Natural Resources

Section 8-716(f) and 8-716.l(f)(3)

Annotated Code of Maryland

(1983 Replacement Volume and 1987 Supplement)

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