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Session Laws, 2007
Volume 803, Page 3674   View pdf image
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Ch. 566 2007 Laws of Maryland
budget bill a certain appropriation to a certain fund; authorizing the Governor
to include certain appropriations to a certain fund in the annual budget bill;
defining a certain term; altering certain definitions; extending the termination
date of the credit; providing for the application of this Act; and generally
relating to the Maryland Heritage Structure Rehabilitation Tax Credit
Program. BY repealing and reenacting, with amendments,
Article - State Finance and Procurement
Section 5A-303
Annotated Code of Maryland
(2006 Replacement Volume and 2006 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows: Article - State Finance and Procurement 5A-303. (a) (1) In this section the following words have the meanings indicated. (2) "Business entity" means: (i) a person conducting or operating a trade or business in the State; or (ii) an organization operating in Maryland that is exempt from
taxation under § 501(c)(3) of the Internal Revenue Code. (3) "Certified heritage area" has the meaning stated in § 13-1101 of
the Financial Institutions Article. (4) (i) "Certified heritage structure" means a structure that is
located in the State and is: 1. listed in the National Register of Historic Places; 2. designated as a historic property under local law and
determined by the Director to be eligible for listing on the National Register of Historic
Places; 3. A. located in a historic district listed on the
National Register of Historic Places or in a local historic district that the Director
determines is eligible for listing on the National Register of Historic Places; and
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Session Laws, 2007
Volume 803, Page 3674   View pdf image
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