|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PARRIS N. GLENDENING, Governor Ch. 295
|
|
|
|
|
|
|
|
|
|
Article - Tax - General
10-719.
(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.
(2) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPHS (II) AND (III) OF THIS
PARAGRAPH, "QUALIFIED ENERGY RESOURCES" HAS THE MEANING STATED IN § 45
OF THE INTERNAL REVENUE CODE.
(II) "QUALIFIED ENERGY RESOURCES" INCLUDES ANY SOLID,
NONHAZARDOUS, CELLULOSIC WASTE MATERIAL THAT IS SEGREGATED FROM
OTHER WASTE MATERIALS AND IS DERIVED FROM:
1. ANY OF THE FOLLOWING FOREST-RELATED RESOURCES,
NOT INCLUDING OLD-GROWTH TIMBER:
A. MILL RESIDUES;
B. PRE-COMMERCIAL THINNINGS;
C. SLASH; OR
D. BRUSH;
2. WASTE PALLETS, CRATES, AND DUNNAGE AND
LANDSCAPE OR RIGHT-OF-WAY TRIMMINGS, NOT INCLUDING UNSEGREGATED
MUNICIPAL SOLID WASTE AND POST-CONSUMER WASTE PAPER; OR
3. AGRICULTURAL SOURCES, INCLUDING ORCHARD TREE
CROPS, VINEYARD, GRAIN, LEGUMES, SUGAR, AND OTHER CROP BY-PRODUCTS OR
RESIDUES.
(III) "QUALIFIED ENERGY RESOURCES" INCLUDES METHANE GAS
RESULTING FROM THE ANAEROBIC DECOMPOSITION OF ORGANIC MATERIALS IN A
LANDFILL OR WASTEWATER TREATMENT PLANT.
(3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS
PARAGRAPH, "QUALIFIED MARYLAND FACILITY" MEANS A FACILITY LOCATED IN THE
STATE THAT:
1. PRIMARILY USES QUALIFIED ENERGY RESOURCES TO
PRODUCE ELECTRICITY AND IS ORIGINALLY PLACED IN SERVICE ON OR AFTER
JANUARY 1, 2001, BUT BEFORE JANUARY 1, 2005; OR
2. PRODUCES ELECTRICITY FROM COAL IF ELECTRICITY IS
CONCURRENTLY PRODUCED FROM A QUALIFIED ENERGY RESOURCE THAT IS
CO-FIRED AT THE FACILITY WITH COAL AND INITIALLY BEGINS CO-FIRING A
QUALIFIED ENERGY RESOURCE ON OR AFTER JANUARY 1, 2001 BUT BEFORE
JANUARY 1, 2005, REGARDLESS OF WHEN THE ORIGINAL FACILITY WAS ORIGINALLY
PLACED FN SERVICE.
|
|
|
|
|
|
|
|
|
|
- 1731 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
