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Ch. 61
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2000 LAWS OF MARYLAND
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C. imposed under §§ 6-201 through 6-203 of the Tax -
Property Article, on tangible personal property subject to a lease that is for an initial
period that exceeds 1 year and is noncancellable except for cause; or
D. imposed under § 4-102 of this article on the gross receipts
derived from an admissions and amusement charge;
DRAFTER'S NOTE:
Error: Obsolete language in § 11-101(j)(3)(i)6 B of the Tax - General
Article.
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Occurred: As a result of Chs. 3 and 4, Acts of 1999.
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11-104.
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(c) (2) The sales and use tax rate for a short-term vehicle rental for a
taxable price of $2 or more is:
(ii) if the vehicle is a [rental truck, as defined in § 11-106(a) of this
subtitle] VEHICLE THAT MAY BE REGISTERED AS A CLASS E, F, OR G VEHICLE UNDER
TITLE 13, SUBTITLE 9 OF THE TRANSPORTATION ARTICLE:
1. 8 cents for each exact dollar; and
2. 2 cents for each 25 cents or part of 25 cents in excess of an
exact dollar.
DRAFTER'S NOTE:
Error: Obsolete language in § 11-104(c)(2)(ii) of the Tax - General
Article.
Occurred: Ch. 706, Acts of 1998.
Article - Tax - Property
7-504.3.
(a) (2) "Economic development project" means a real estate development
project for which a payment in lieu of taxes agreement was entered into prior to June
30, 1999, in accordance with FORMER § 7-504.1 of this subtitle AS ENACTED BY
CHAPTER 403 OF THE ACTS OF 1996, or that consists of newly constructed or
rehabilitated commercial or multifamily residential property if the real estate
development project:
(i) had a certificate of occupancy as of January 1, 1999 or will have
a certificate of occupancy issued on or after January 1, 1999;
(ii) is located on one or more parcels of land, all of which are
situated in an urban renewal area; and
(iii) includes at least one of the following:
1. a hotel that:
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- 566 -
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