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Ch. 443 2000 LAWS OF MARYLAND
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CHAPTER 443
(House Bill 981)
AN ACT concerning
Sales and Use Tax - Fuel or Repair Part for Commercial Vessels
FOR the purpose of broadening the applicability of an exemption under the sales and
use tax for fuel or a repair part for certain commercial vessels; providing for the
application of this Act; and generally relating to a sales and use tax exemption
for fuel or a repair part for certain commercial vessels.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-218
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
11-218.
The sales and use tax does not apply to a sale of:
(1) a clam or oyster rake, crab bait, crab or eel pot, or fish net;
(2) a dredge, handscrape, or hand or patent tong; or
(3) fuel or a repair part for a commercial fishing vessel OR FOR A VESSEL
OTHERWISE USED FOR COMMERCIAL PURPOSES.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall apply to:
(1) any application pending on July 1, 2000 under § 13-508 of the Tax -
General Article for revision or refund of an assessment, or a case pending on July 1,
2000 or filed after July 1, 408? 2000 under § 13-510 of the Tax - General Article
involving an assessment;
(2) any audit pending on July 1, 2000, or commenced after July 1, 2000
for any period before July 1, 2000; and
(3) any sales made on or after July 1, 2000.
SECTION 3, AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2000.
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Approved May 11, 2000.
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- 2416 -
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