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Ch. 295
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PARRIS N. GLENDENING, Governor
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Article - Tax - General
Section 11-226
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments,
Article - Transportation
Section 3-215(b)(4) and 8-402(b)(5)
Annotated Code of Maryland
(1993 Replacement Volume and 1999 Supplement)
BY adding to
Article - Transportation
Section 13-815
Annotated Code of Maryland
(1999 Replacement Volume and 1999 Supplement)
BY adding to
Article - Tax - General
Section 10-718 and 10-719
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
2-1302.1.
(A) After making the distributions required under 2-1301 and 2-1302 of
this subtitle, the Comptroller monthly shall distribute 45% of the sales and use tax
collected on short-term vehicle rentals under § 11-104(c) of this article to the
Transportation Trust Fund established under § 3-216 of the Transportation Article.
(B) ON RECEIPT OF THE MOTOR VEHICLE ADMINISTRATION'S CERTIFICATION
UNDER § 13-815(F) OF THE TRANSPORTATION ARTICLE, FROM THE REMAINING SALES
AND USE TAX REVENUE THE COMPTROLLER SHALL DISTRIBUTE TO THE
TRANSPORTATION TRUST FUND AN AMOUNT EQUAL TO THE TOTAL AMOUNT OF
CREDITS ALLOWED AGAINST THE MOTOR VEHICLE EXCISE TAX UNDER § 13-815 OF
THE TRANSPORTATION ARTICLE FOR THE PRECEDING FISCAL YEAR.
11-226.
(A) THE SALES AND USE TAX DOES NOT APPLY TO THE SALE OF THE
FOLLOWING ELECTRIC APPLIANCES THAT MEET OR EXCEED THE APPLICABLE
ENERGY STAR EFFICIENCY REQUIREMENTS DEVELOPED BY THE UNITED STATES
ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED STATES DEPARTMENT OF
ENERGY:
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- 1725 -
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