WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

deleted as unnecessary in light of the usage in the Tax - General
Article of specific taxes rather than the term "special taxes",
and the usage in the Tax - Property Article of the term "property
tax" rather than the term "ordinary taxes".

Former Art. 81, §§ 371 and 400 which, respectively, created
a short title for the sales tax laws and the use tax laws, are
deleted as obsolete in light of the combination of those former
taxes as a "sales and use tax" in this article.

Former Art. 81, § 401, which provided for the severability
of invalid provisions, is deleted as unnecessary in light of Art.
1, § 23 of the Code.

"Special" revisor's notes:

The revisor's notes to provisions of this article that are
affected by 1988 legislation are modified by the staff of the
Division of Statutory Revision, and are identified as "special"
revisor's notes, to avoid possible confusion for notes that are
no longer applicable. The text of the original revisor's notes
to those provisions may be found in the 1988 Session Laws.

SECTION 2. AND BE IT FURTHER ENACTED, That Section(s)
283(c)(5), 262, 263, 264, 265, 266(a) through (f), 266(g), 267,
268, 269, 270, 270A, 271, 272, 12A, 12B, 12C, 411E, 468(a)(1),
468(a)(2), 468(b), 469(a)(1), 469(a)(2), 469(b), 470, 471,
411B-1, 411C, 411-I, 12H(a), 12H(b), 12H(c), 12H-l(a), 12H-l(b),
12H-l(c), and 283(c)(6) of Article 81 - Revenue and Taxes, be
repealed and reenacted, with amendments, and transferred to be,
respectively, Sections 1-103 and, under a new title "Title 9.
Revenue and Taxes", 9-101, 9-102, 9-103, 9-104, 9-105, 9-106,
9-107, 9-108, 9-109, 9-110, 9-111, 9-112, and 9-113, under the
subtitle "Subtitle 1. Authorization to Tax or Borrow Money to
Provide for General Welfare"; 9-201, 9-202, under the subtitle
"Subtitle 2. Limitations on Authority to Tax"; 9-401, 9-402,
under the subtitle "Subtitle 4. Mobile Home and Trailer Park
Taxes"; 9-501, 9-502, 9-503, 9-504, 9-505, 9-506, 9-507, 9-508,
under the subtitle "Subtitle 5. Coal Taxes"; 9-601, 9-602,
9-603, under the subtitle "Subtitle 6. Sales and Use Tax"; 9-801
and 9-802, 9-803, 9-804, under the part "Part I. Grants
Generally" 9-807 and 9-808, 9-809, 9-810, under the part "Part
II. Grant to Anne Arundel County", under the subtitle "Subtitle
8. Grants to Counties"; and 9-1001, under the subtitle "Subtitle
10. Prince George's County Recovery of Tax Overpayment to
Municipal Corporation Limited", of Article 24 - Political
Subdivisions - Miscellaneous Provisions, of the Annotated Code of
Maryland to read as follows:

Article 24 - Political Subdivisions -
Miscellaneous Provisions

[283.] 1-103. ACCRUAL METHOD AUTHORIZED.

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