Ch. 172

LAWS OF MARYLAND

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-910.

(c) (1) An exemption certificate is invalid if it:

(i) does not contain the information required;

or

(ii) contains false or fraudulent information.

(2) An exemption certificate is not invalid if it
states:

(i) a number of exemptions that is less than
the number of exemptions to which the individual is entitled
under § 10-211 of this title; or

(ii) an A NUMBER OF additional exemption for
each $1,000 of EXEMPTIONS LESS THAN OR EQUAL TO THE FRACTION,
ROUNDED DOWN TO THE NEAREST WHOLE NUMBER:

1. THE NUMERATOR OF WHICH EQUALS the
excess of the total of estimated itemized deductions, alimony
payments, allowable child care expenses, qualified retirement
contributions, business losses, [moving expenses,] and employer
business expenses over the standard deduction allowance; AND

2. THE DENOMINATOR OF WHICH EQUALS THE
AMOUNT ALLOWED FOR EACH EXEMPTION UNDER § 10-211(1) OF THIS TITLE
FOR THE APPLICABLE TAXABLE YEAR.

SECTION 2. AND BE IT FURTHER ENACTED,   That this Act shall

take effect for July 1, 1989 June 1, 1989, and shall be

applicable to all taxable years beginning     after December 31,
1988.

Approved May 5, 1989.

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