Boxing and wrestling tax, administration transferred from the
Athletic Commission to the Comptroller, and procedure provisions

altered .................................................................................................

Charles County -

Fire and rescue tax, distribution provisions altered ........................

Corporate income tax and motor vehicle titling tax, distribution
altered; Revenue Sharing Account within the Transportation Trust

Fund, repealed ...................................................................................

Excise Tax -
Boats, appeals deadline for overdue excise tax, provisions altered .
Howard County -
Building excise tax on construction, termination date of authority

to impose, extended....................................................................

Pari-mutuel wagering, federal excise tax on, or increase in federal
withholding on winnings from, congressional delegation

opposition requested ......................................................................

Replacement vehicles under the automobile warranty enforcement

law, provisions altered....................................................................

Financial institution franchise tax, subtraction modification-provision

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

Howard County -

Room rental tax, termination date repealed ....................................

Transfer of real property on assessment books or records,
requirements for prior payment of taxes, assessments, and

charges, amended ...........................................................................

Income Tax -
Assessment appeals through an informal administrative hearing,

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

Chesapeake Bay and Endangered Species Fund and income tax

checkoff system for contributions, termination date repealed ....

Estimated income tax filing, threshold, interest, and penalty

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

Refund interception for payment of restitution orders, provisions
altered.............................................................................................

Returns, husband and wife filing a joint federal return allowed to
file separate State returns, provisions added ...............................

Underestimation, interest and penalty provisions altered...............

Withholding from death benefit payment by the State Retirement

and Pension Systems to a nonresident, requirement repealed ...

Inheritance tax, joint legislative committee to study, establishment

urged ...................................................................................................

Maryland-National Capital Park and Planning Commission, tax levy

and collection procedures, provisions altered; refund of

erroneously levied taxes, provisions added.......................................

Motor carrier tax rate altered to be based on the type of motor fuel

used .....................................................................................................

Motor Fuel Tax Division, appropriation to .........................................

- 4254 -

Chapter

Page

INDEX

692	3091
71	1116
643	2878
434	2111
224	1652
JR7	3382
548	2574
265	1756
227	1659
36	1048
139	1449
122	1416
660	2923
475	2266
138	1448
578	2701
137	1447
JR6	3380
633	2851
274	1775
8	772