INDEX

Franchise Tax -

Public service company, credit for purchases of
Maryland-mined coal, termination date

extended.......................................

Frederick County -

Fire and rescue services, authorization,

regulation, and tax provisions for.............

Fuel Tax -

Exemption for a diplomatic mission or diplomatic

personnel, provisions added....................

Federal, opposition to an increase to reduce

federal deficit................................

Refunds, percentage limitations altered and

provisions extended............................

Harness track racing revenues, exemption from tax,

termination date extended........................

Income and financial institutions franchise taxes,
net operating loss double benefits, addition

modification required to prevent.................

Income Tax -

Corporate income attributable to business carried
on in the State as determined by using the
separate accounting method, provisions amended.
Distribution of revenue to municipal

corporations, provisions altered...............

Estimated tax payments, credit permitted against

tax liability, provisions added................

Filing of returns, corporations and nonresident

individuals, requirements altered..............

Foreign state, withholding from wages of

nonresident State employees, provisions added..
Liquid manure soil injection equipment, exemption

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

Military pay, deduction provisions added.........

Military retirement income, subtraction

modification provisions added..................

Mutual funds, tax exempt interest or dividend
distributions, subtraction modification

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

Prince George's County -

Institute of Physics, authorization added......

Subtraction and addition modifications and
nonresident taxation, clarifications and

corrections....................................

Tables, preparation and restrictions on use,

provisions altered.............................

Tax Refund Intercept Program, use to recover

payments made by MAIF from uninsured motorists,

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

Tax Refund Intercept Program, use to recover

money owed by MAIF producers, provisions added.
Wagering winnings, taxation provisions altered...

- 5369 -

Chapter

Page

833	4510
168	1967
322	2568
JR5	4518
649	3854
773	4217
110	1830
171	1981
627	3750
174	1986
173	1985
675	3954
616	3717
637	3796
780	4250
545	3436
359	2658
178	1994
394	2787
392	2779
503	3166
590	3616