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Session Laws, 1995
Volume 793, Page 1733   View pdf image
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PARRIS N. GLENDENING, Governor                             Ch. 129

SECTION 3. AND BE IT FURTHER ENACTED, That at the 1996 Session of the
Gen
eral Assembly, the Governor shall:

(a) Submit to the legislature with the State budget bill a report that indicates for
the current fi
scal year and for the fiscal year for which the State budget is proposed, the
eff
ects on revenues and expenditures of changes in federal law or federal fiscal policies
and th
e extent to which any funds from the Citizen Tax Reduction Reserve Account
established und
er § 7-310.1 of the State Finance and Procurement Article as enacted
und
er Section 1 of this Act are being requested to offset these effects; and

(b) Propose legislation authorizing State individual income tax relief beginning in
taxabl
e year 1997 to the extent financially prudent and in the best interests of the people
of Maryland.

SECTION 4. 5. AND BE IT FURTHER ENACTED, That Sections 1 and 4 of this
Act shall take effect June 1, 1995.

SECTION 6. AND BE IT FURTHER ENACTED, That Sections 2 and 3 of this Act
shall take effect July 1, 1995 and shall be applicable to taxable years beginning after June 30,
1996.

Approved May 9, 1995.

CHAPTER 129
(House Bill 622)

AN ACT concerning

Sales and Use Tax - Computer Software Maintenance Contracts

FOR the purpose of exempting from the sales and use tax the sale of optional computer
software maintenance contracts under certain circumstances.

BY adding to

Article - Tax - General

Section 11-219(c)

Annotated Code of Maryland

(1988 Volume and 1994 Supplement)

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

- 1733 -

 

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Session Laws, 1995
Volume 793, Page 1733   View pdf image
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