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Session Laws, 2002
Volume 800, Page 2738   View pdf image
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Ch. 314 2002 LAWS OF MARYLAND
2. owns the equipment for at least 3 years after the taxable
year in which the subtraction is made; and 3. uses the equipment in agricultural production; and
(iii) for liquid manure soil injection equipment, the equipment is: 1. used on land upon which farm products, as defined under
§ 10-601 of the Agriculture Article, are raised; and 2. not used to inject sludge into the soil. (3) lb qualify for the subtraction under paragraph (2) of this subsection,
a taxpayer shall file a statement from the Department of Agriculture certifying
compliance with the requirements of this section. (4) If the subtraction allowed under paragraph (2) of this subsection
exceeds the Maryland taxable income that is computed without the modification
allowed under this subsection and the subtraction is not used for the taxable year, the
excess may be carried over to succeeding taxable years, not to exceed 5, until the full
amount of the subtraction is used. SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October July 1, 2002, and shall be applicable to all taxable years beginning after
December 31, 2001. Approved May 6, 2002.
CHAPTER 314
(House Bill 399) AN ACT concerning Higher Education - Student Financial Assistance - Eligibility FOR the purpose of allowing a recipient of certain State scholarships, scholarships
and grants, or loans to hold certain other State scholarships, scholarships and
grants, or loans, subject to certain conditions; requiring a student who holds
multiple State scholarships, scholarships and grants, or loans that have a
service obligation to fulfill the requirements of each of the service obligations,
subject to a certain condition; repealing certain prohibitions on a recipient's
holding certain other State scholarships and grants; altering the maximum
amount of the financial assistance that a recipient may receive under certain
scholarship and grant programs; altering the percentage of the service-related
disability that a veteran must sustain in order to be eligible for a certain
scholarship program; permitting a recipient of certain scholarships or grants to
retain those awards even if the maximum amount of the awards exceeds a
certain limit, subject to certain conditions; and generally relating to eligibility
requirements for certain State student financial assistance.
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Session Laws, 2002
Volume 800, Page 2738   View pdf image
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