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2002 LAWS OF MARYLAND
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Ch. 461
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authorizing the county or municipal corporation to provide, by law, for the
amount, duration, and application of the property tax credit and any other
provision necessary to carry out this Act; providing for the effective date and
application of this Act; and generally relating to a property tax credit for a
business that provides computers to its employees for their use at home.
BY adding to
Article - Tax - Property
Section 9-241
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-241.
(A) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING
BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY GRANT, BY LAW, A TAX
CREDIT AGAINST THE COUNTY OR -MUNICIPAL CORPORATION PROPERTY TAX
IMPOSED ON PERSONAL PROPERTY, OTHER THAN OPERATING PERSONAL PROPERTY
OF A PUBLIC UTILITY, OF A BUSINESS THAT PROVIDES COMPUTERS TO ITS
EMPLOYEES FOR THEIR USE AT HOME.
(B) A COUNTY OR MUNICIPAL CORPORATION MAY PROVIDE, BY LAW, FOR:
(1) THE AMOUNT OF A PROPERTY TAX CREDIT UNDER THIS SECTION;
(2) THE DURATION OF A PROPERTY TAX CREDIT UNDER THIS SECTION;
(3) THE CRITERIA AND QUALIFICATIONS NECESSARY TO RECEIVE THE
CREDIT; AND
(4) ANY OTHER PROVISION NECESSARY TO CARRY OUT THIS SECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2002 and shall be applicable to all taxable years beginning after June 30,
2002.
Approved May 16, 2002.
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CHAPTER 461
(Senate Bill 345)
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AN ACT concerning
Vehicle Laws - Leaving the Scene of an Accident Involving Serious Bodily
Injury or Death - Penalties
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- 3698 -
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