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Ch. 118
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2007 Laws of Maryland
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2. Used the vessel as a charter boat with a license as
provided in § 4-745(d)(2) of this article.
(2) The Department may require a person claiming the credit allowed
under this subsection to submit satisfactory proof of payment of the sales tax and that
the materials or equipment have been incorporated into the vessel.
8-716.1.
(k) Notwithstanding any other provision of law, the Department may not
collect or enforce any liability for the Maryland use tax that was incurred before July
1, 1986 on a vessel owned by a person who at the time the liability was incurred:
(1) (i) Was licensed by the Department to catch, for commercial
purposes, finfish, eels, crabs, conch, [terrapin,] soft-shell clams, hard-shell clams,
oysters, or any other fish; and
(ii) Used the vessel for any of the commercial fishing purposes
described in item (1)(i) of this paragraph; or
(2) (i) Was licensed as a commercial fishing guide under the
provisions of § 4-210 of this article; and
(ii) Used the vessel as a charter boat with a license as provided
in § 4-745(d)(2) of this article.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October July 1, 2007.
Approved by the Governor, April 24, 2007.
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CHAPTER 119
(Senate Bill 595)
AN ACT concerning
Public Utility Companies Electricity - Net Energy Metering - Renewable
Energy Portfolio Energy Standard - Photovoltaic Power Solar Energy
FOR the purpose of increasing a certain limit used to determine the availability of net
energy metering to eligible customer-generators; providing that a certain
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- 1092 -
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