INDEX

Chapter Page

Franchise Tax -

Financial institutions, date for filing return

altered........................................

Public service company, provisions generally

amended........................................

Revenue share to counties and Baltimore City.....

"S" corporation provisions generally amended.....

Use of financial institution's fiscal year for

computation specified; requirement for

holdings to originate in State deleted.........

Fuel Tax -

Howard County -

Refund to nonprofit paratransit systems for
transportation for elderly, handicapped, or

low income persons...........................

Inventory on June 1, 1987, and other provisions

for collection and licensing clarified and

amended........................................

Generation-skipping transfer tax, provisions added.
Highway user revenues, use for Baltimore City
public school students' MTA fares, provisions

permitting.......................................

Income Tax -

Additional distribution to selected counties,

provisions added...............................

Chesapeake Bay and Endangered Species Fund,

provisions for checkoff........................

Distribution to municipalities, provisions

altered........................................

Farm products donated to a gleaning cooperative,

subtraction modification provisions added......

Fire, rescue or ambulance personnel, provisions

for subtraction modification for length of

service awards.................................

Homeowners' and renters' property tax credit

notice provisions amended......................

Local subdivisions, provisions for distribution

of share to, clarified.........................

Lump-sum distribution provisions clarified and

obsolete reference repealed....................

Maryland-National Capital Park and Planning

Commission police officers, disability

payments, provisions amended...................

Out-of-state employer, security provisions for

withholding taxes repealed.....................

Retirement income of spouse of disabled person,

subtraction modification added.................

"S" corporation provisions generally amended.....

State retirement or pension system, employer

pickup of contributions, tax treatment

provisions amended.............................

- 5808 -

194	2242
568	3952
10	1167
135	2113
565	3937
370	3012
564	3917
643	4264
319	2861
423	3173
583	4011
497	3388
664	4513
756	4896
264	2668
136	2118
554	3703
704	4706
120	2075
431	3213
135	2113
430	3200