Immigrants — See Aliens

Immunity — See Liability; Sovereign Immunity
Impact Fees — See Development Fees and Taxes
Incinerators — See Refuse Disposal
Income Tax —
Assessment arising out of amended income tax return, restriction

and deadline, provisions added .....................................................

Interest and penalty for failure to pay estimated taxes,

assessment by tax collector, provisions altered ...........................

Nonresident contractors, withholding payment of portion of
contract price for purposes of payment of taxes that may be

owed by contractor, provisions added ...........................................

Number of exemptions on which employer shall base withholding

for an employee, provisions altered ..............................................

Refund or credit that is affirmed by an administrative board
decision or appeal of such decision, claim deadline established .

Sale of real property by nonresidents, payment of percentage of
net proceeds to clerk of circuit court or Department of
Assessments and Taxation before transaction may be recorded,
requirements added .......................................................................

Tax credits to employer for wages, child care, and transportation
costs of employee who is welfare recipient or person with
disability, termination date extended ...........................................

Total required to be withheld on wages for purposes of withholding
tables and withholding schedules, calculation, provisions altered

Volunteer police, police auxiliary, fire, rescue, and emergency
medical services personnel tax deduction program, eligibility of
active military service, civilian support, or merchant marine
personnel for program, provisions added .....................................

Withholding of winnings derived from pari-mutuel wagering,
provisions added .............................................................................

Withholding returns, frequency and deadlines for filing,
provisions altered ...........................................................................

Indigent Persons - -

Shelter and nutrition services, appropriation for............................

Shelter and Transitional Housing Facilities Grant Program, bond
funds for ..........................................................................................

Industry and Technology —

Calvert County -
Economic Development Incentive Fund, establishment and
management, provisions added .................................................

- 4072 -

INDEX

Chapter

Page

7	815
203	1836
203	1836
203	1831
71	1165
72	1166
203	1831
454	3081
203	1829
267	2204
203	1830
203	1829
202	1626
204	1863
350	2463