new subtitle "Subtitle 1A. Special Use Tax on Certain Electricity"
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY repealing and reenacting, without amendments,
Article - Tax - General

Section 10-306(a)
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY repealing

Article — Tax — General
Section 10-307(e)
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY adding to

Article - Tax - Property

Section 1-101(aa-l), 7-237, and 8-109(h)

Annotated Code of Maryland

(1994 Replacement Volume and 1998 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax — Property
Section l-101(u)(5)(ii) and 8-101(c)
Annotated Code of Maryland

(1994 Replacement Volume and 1998 Supplement)
BY adding to

Article 24 - Political Subdivisions - Miscellaneous Provisions
Section 9-1102 and 9-1103
Annotated Code of Maryland

(1998 Replacement Volume and 1998 Supplement)

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

Article - Tax - General

1-101.

(s) (1) "Sales and use tax" means the tax imposed under Title 11 of this
article.

(2) "SALES AND USE TAX" INCLUDES THE TAX IMPOSED ON THE USE OF
CERTAIN ELECTRICITY UNDER § 11-1A-01 OF THIS ARTICLE.