Volume 796, Page 381 View pdf image |
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(8) The possession within the State of a vessel if the current owner, (i) 1. Was licensed by the Department to catch, for commercial 2. Used the vessel for any of the commercial fishing purposes (ii) 1. Was licensed as a commercial fishing guide under the 2. Used the vessel as a charter boat with a license as (9) The possession within the State of a vessel that: (i) Is owned by a nonprofit organization that: 1. Is qualified as tax exempt under § 501(c)(4) of the Internal Revenue Code; and 2. Is engaged in providing a program to render its best (ii) Is used for the purposes of the organization. Error: Stylistic error in § 8-716(e)(8)(i)2 of the Natural Resources Article. Occurred: Ch. 743, Acts of 1988. (g) (1) A person may claim a credit against any tax imposed under (i) 1. The person is licensed by the Department to catch, for 2. The vessel is to be used for any of the commercial fishing (ii) 1. Was licensed as a commercial fishing guide under the 2. Used the vessel as a charter boat with a license as |
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Volume 796, Page 381 View pdf image |
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