Ch. 10                                      1996 LAWS OF MARYLAND

C. imposed under §§ 6-201 through 6-203 of the Tax - Property
Article, on tangible personal property subject to a lease that is for an initial period that
exceeds 1 year and is noncancellable except for cause; OR

DRAFTER'S NOTE:

Error: Omitted conjunction in § 11-101(j)(3)(i)6.C of the Tax - General
Article.

Occurred: Ch. 681, Acts of 1990.
11-104.

(c) (2) The sales and use tax rate for a short-term vehicle rental for a taxable
price of $2 or more is:

(i) if the vehicle is a passenger car or a multipurpose passenger
vehicle:

2. for that part of $2 in excess of an exact multiple of $2[;]:

V. 22 cents if the excess over an exact multiple of $2 is at least
$1.83 cents but less than $1.92 cents; AND

DRAFTER'S NOTE:

Error: Incorrect punctuation in § 11-104(c)(2)(i)2 and omitted conjunction
in § 11-104(c)(2)(i)2.V of the Tax - General Article.

Occurred: Ch. 254, Acts of 1993.

12-104.

(b) The tobacco tax does not apply to cigarettes that:

(1) a licensed wholesaler under Title 16 of the Business [Regulations]
REGULATION Article is holding for sale outside the State or to a United States armed
forces exchange or commissary;

DRAFTER'S NOTE:

Error: Misspelling in § 12-104(b)(l) of the Tax - General Article.

Occurred: Ch. 4, Acts of 1995.

Article - Tax - Property

9-314.

(a) (6) Except as otherwise provided in this paragraph, the governing body of
Harford County may:

(i) provide for the amount of and the conditions of eligibility and
method of application for the property tax CREDIT authorized under paragraph (1)(xii) of
this subsection;

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