PARRIS N. GLENDENING, Governor                             Ch. 345

GENERAL PURPOSE TO MAKE UNIFORM LAW WITH RESPECT TO THE SUBJECT OF
THE SUBTITLE AMONG STATES ENACTING IT.

12-613. SHORT TITLE

THIS SUBTITLE MAY BE CITED AS THE MARYLAND UNIFORM CERTIFICATION
OF QUESTIONS OF LAW ACT.

SECTION 3. AND BE IT FURTHER ENACTED, That the catch lines contained
in this Act are not law and may not be considered to have been enacted as part of this
Act.

SECTION 3. 4. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 1996.

Approved April 30, 1996.

CHAPTER 345
(Senate Bill 189)

AN ACT concerning

Sales and Use Tax - Machinery or Equipment Used Predominantly in a Production

Activity

FOR the purpose of altering an exemption under the sales and use tax for certain
machinery and equipment used in a production activity to require that the
machinery or equipment be predominantly used in a production activity and to
eliminate a requirement that the machinery or equipment not be used in certain
activities; providing for the termination of this Act; making a section of this Act
contingent on the taking effect of another Act; and providing for the effective date
of this Act.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-210(b)(1)
Annotated Code of Maryland
(1988 Volume and 1995 Supplement)

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

Article - Tax - General

11-210.

(b) The sales and use tax does not apply to a sale of:

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