INDEX

Use Tax —

Computerized mailing list for direct mail

advertising and mail order catalogs distributed

out of state, exemption provisions added.........

Credits for overpayments, provisions added.........

Exemption for nonresident nonprofit organizations,

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

Exemption for sales to parent-teacher associations,

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

Food delivered off premises for immediate

consumption, exemption exception added...........

Medical records, sale to a patient, exempt from

tax..............................................

Research and development, exemption for machinery

or equipment used in, provisions altered.........

Services for the operation of audio, video, or film
recording equipment, charges excluded from tax...
Short term rental vehicles, credit provisions

added............................................

Wig or hairpiece need as a result of medical

treatment, exemption added.......................

Usury SEE Interest
Utilities —

Adjustment of rate of return for small utility
companies, Public Service Commission proceedings

provisions, termination date extended............

Frederick County -

Electric lighting districts, provisions altered..
Front Foot Assessments on Farmland, Task Force on,

appointment requested............................

Local government tort claims act, sewer and water
authorities added to definition of "local

government"......................................

Public service company franchise tax, credit for

Maryland-mined coal, termination date extended...
St. Mary's County -

Benefit assessment charges by the Metropolitan

Commission, provisions clarified...............

Tax credit for purchase of Maryland-mined coal,

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

Telephone lifeline service, eligibility of persons
receiving Aid to Families with Dependent
Children, and program report requirements,

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

Water supply facilities, bond funds for............

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Page

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