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Motor Vehicles -
Leased vehicle purchased by lessee at end of lease under lease
option, titling tax exemption provisions added ........................
Registration and excise tax payment, deadline extended for new
Transfer into written inter vivos trusts in which transferor is
primary beneficiary, and transfer as result of merger or
consolidation of corporation and limited liability company,
Transfer to niece or nephew, tax exemption added .....................
Used in coal mining operations, tax exemption termination date
Executive Agencies SEE Administrative Agencies
Executive Department SEE Governor
Exemptions —
Charles County -
Subdivision regulations providing for reservation of land for
traffic, recreation, or other public purposes, and property tax
exemption for reserved property, provisions added .................
Energy efficient appliances, equipment, and vehicles, and
electricity produced from qualified resources, tax exemptions
Generation of steam for sale or hot or chilled water for sale to heat
or cool a building, corporate income tax credit and personal
property tax exemption, provisions added ...................................
Hippodrome Performing Arts Center, authority of Maryland
Stadium Authority to provide for development and construction,
including bond issuance and transfer of tax credits, provisions
added; report on additional tax revenue generated by facility,
Income Tax -
Adoption expenses if child is a State resident, exemption
Elevator handrails in health care facilities, exemption added ...
Maryland Prepaid College Trust, name changed, statutory
guarantee created, and guarantee disclosure, rebate, contract
term adjustment, use of excess prepaid benefits, refund, and
funds transfer provisions altered; Maryland College
Investment Plan, created and income tax benefits provided ..
Volunteer fire, rescue, or emergency medical services
organization member, exemption provisions altered ...............
Inheritance tax, exemption for lineal beneficiaries, spouse of child,
step-parent, step-child, and sibling of decedent or corporation
owned by certain relatives of decedent, provisions added ..........
Motor Vehicle Excise Tax -
Leased vehicle purchased by lessee at end of lease under lease
Vehicle transferred to niece or nephew, exemption provisions
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349
19
271
388
535
428
295
296
526
185
517
665
494
472
497
349
388
|
2025
352
1624
2141
2825
2386
1724
1733
2811
911
2772
3413
2625
2523
2656
2025
2141
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