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Ch. 296
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2000 LAWS OF MARYLAND
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Article - Tax - General
10-719.
(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.
(2) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) 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. PRECOMMERCIAL 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.
(3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPHS (II) AND (III) OF THIS
PARAGRAPH, "QUALIFIED MARYLAND FACILITY" MEANS A QUALIFIED FACILITY, AS
DEFINED IN § 45 OF THE INTERNAL REVENUE CODE, THAT IS LOCATED IN THE STATE.
(II) "QUALIFIED MARYLAND FACILITY" DOES NOT INCLUDE ANY
FACILITY ORIGINALLY PLACED IN SERVICE BEFORE JANUARY 1, 2001.
(III) "QUALIFIED MARYLAND FACILITY" INCLUDES A FACILITY
THAT:
1. USES BIOMASS DESCRIBED IN PARAGRAPH (2)(II) OF THIS
SUBSECTION TO PRODUCE ELECTRICITY;
2. IS OWNED BY THE TAXPAYER; AND
3. IS ORIGINALLY PLACED IN SERVICE ON OR AFTER
JANUARY 1, 2001.
(III) "QUALIFIED ENERGY RESOURCES" INCLUDES METHANE GAS
RESULTING FROM THE ANAEROBIC DECOMPOSITION OF ORGANIC MATERIALS IN A
LANDFILL OR WASTEWATER TREATMENT PLANT.
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- 1744 -
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