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Ch. 19
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PARRIS N. GLENDENING, Governor
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10-209.
(a) In this section:
(2) "employee retirement system" does not include:
(ii) a Roth individual retirement account under [408A] § 408a of
the Internal Revenue Code;
DRAFTER'S NOTE:
Error: Stylistic error in § 10-209(a)(2)(ii) of the Tax - General Article.
Occurred: Ch. 29, Acts of 2001. Correction by the publisher of the
Annotated Code in the 2001 Supplement of the Tax - General Article is
ratified by this Act.
10-702.
(d) (1) If a business entity does not claim an enhanced tax credit under
subsection (e) of this section for a focus area employee, for each taxable year after the
taxable year described in subsection (c) of this section, while the area is designated an
enterprise zone, a credit is allowed that equals:
(i) up to $3,000 of the wages paid to each qualified employee who:
1. is an economically disadvantaged [individual]
INDIVIDUAL;
DRAFTER'S NOTE:
Error: Omitted semicolon in § 10-702(d)(1)(i)1 of the Tax - General
Article.
Occurred: Ch. 305, Acts of 2001. Correction by the publisher of the
Annotated Code in the 2001 Supplement of the Tax - General Article is
ratified by this Act.
Article - Transportation
2- 103.3.
(a) (1) In this [section,] SECTION the following words have the meanings
indicated.
DRAFTER'S NOTE:
Error: Extraneous comma in § 2-103.3(a)(1) of the Transportation
Article.
Occurred: Chs. 162 and 743, Acts of 1985.
3- 519.
(b) This issuance of refunding bonds under this section, the details of their
issuance, the rights of their holders, and the rights, duties, and obligations of the
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- 177 -
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