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Ch. 521
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2000 LAWS OF MARYLAND
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[(e)](F) The credit allowed under this section does not affect the treatment
under this title of any deduction or exclusion allowed under this title or allowed for
federal income tax purposes for expenses paid by the individual for the care of a
qualifying individual.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2000 and shall be applicable to all taxable years beginning after December 31,
1999 December 31, 2000.
Approved May 18, 2000.
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CHAPTER 521
(Senate Bill 354)
AN ACT concerning
Business Regulation - Registration of Service Station Dealers and Sale of
Gasoline Products
FOR the purpose of extending to a certain date a conditional prohibition against the
Comptroller of the State issuing a certificate of registration to a retail service
station dealer who markets motor fuel through a retail service station that has
been altered, enlarged, or structurally modified; altering the effective date of a
certain provision of law that would require a producer, refiner, or wholesaler of
motor fuel to extend voluntary allowances uniformly to all retail service station
dealers supplied by the producer, refiner, or wholesaler; and generally relating
to the sale of gasoline products.
BY repealing and reenacting, with amendments,
Article - Business Regulation
Section 10-304 and 10-312
Annotated Code of Maryland
(1998 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 - Business Regulation
10-304.
(a) The Comptroller may not issue a certificate of registration to a retail
service station dealer who markets motor fuel through a retail service station altered,
enlarged, or structurally modified after July 1, 1977, and before [October 1, 2000]
OCTOBER 1, 2004, unless:
(1) the station contains an enclosed work area where the service of motor
vehicles is offered to customers regardless of whether motor fuel is bought; and
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