WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Former Art. 81, § 12A, which limited the power of political
subdivisions to tax advertising transactions or advertisers, now
appears as Art. 24, § 9-201 of the Code.

Former Art. 81, § 12B, which limited the power of political
subdivisions to tax printed material and broadcasts in which
space ' or time is used for advertising, now appears as Art. 24, §
9-202 of the Code.

Former Art. 81, § 12C, which authorized counties and
municipal corporations to impose a tax on rentals, spaces,
facilities or accommodations in trailer parks or mobile home
courts, now appears as Art. 24, § 9-401 of the Code.

Former Art. 81, §§ 12H(a) through (c) and 12H-1, which
provided for grants to political subdivisions based on property
taxes, now appear as Art. 24, §§ 9-801 through 9-810 of the Code.

Former Art. 81, § 12H(d), which provided for grants during
fiscal year 1980 only, is deleted as obsolete.

Former Art. 81, § 205, which related to due dates, now
appears as Art. 24, § 1-104 of the Code.

Procedural provisions, including former Art. 81, §§ 202,
207, 215, 216, 217, 218, and 219, now appear in Title 9, Subtitle
7 of Art. 24 of the Code.

Former Art. 81, §§ 262 through 272, which authorized the
imposition of special county and municipal corporation taxes for
general welfare and unemployment relief based on assessable
property, authorized a county and municipal corporation to borrow
money for general welfare and unemployment relief, and contained
procedures for enacting laws under those authorizations,
provisions for certificates of indebtedness, limitations on
indebtedness and tax rates, and other requirements, now appear as
Art. 24, §§ 9-101 through 9-113 of the Code.

Former Art. 81, § 283(c)(5), which authorized political
subdivisions to adopt an accrual method of accounting, now
appears as Art. 24, § 1-103 of the Code.

Former Art. 81, § 283(c)(6), which prohibits Prince George's
County from requiring a refund of an income tax revenue
overpayment, now appears as Art. 24, § 9-1001 of the Code.

Former Art. 81, § 411B-1, which allowed a sales or use tax
on certain controlled dangerous substances, now appears as Art.
24, § 9-602 of the Code.

Former Art. 81, § 411C, which authorized Anne Arundel County
to impose a tax on certain goods and services, now appears as
Art. 24, § 9-602 of the Code.

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