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Martin O'Malley, Jr., Governor
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Ch. 5
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(1) the fiscal transactions of the Postretirement Health Benefits Trust
Fund for the preceding fiscal year; and
(2) the amount of the accumulated cash, securities, and other assets of
the Postretirement Health Benefits Trust Fund.
DRAFTER'S NOTE:
Error: Incorrect title and omitted Subtitle 1 immediately preceding § 34-101 of
the State Personnel and Pensions Article.
Occurred: Ch. 433, Acts of 2006. Correction by the publisher of the Annotated
Code in the 2006 Supplement of the State Personnel and Pensions Article is ratified by
this Act.
Article - Tax - General
10-205.
(h) (1) (i) In this subsection the following words have the meanings
indicated.
(II) "ACCOUNT HOLDER" MEANS AN ACCOUNT HOLDER AS
DEFINED IN § 18-1901 OF THE EDUCATION ARTICLE OR ACCOUNT HOLDER AS
DEFINED IN § 18-19A-01 OF THE EDUCATION ARTICLE.
[(ii)](III) ["Contributor" and "qualified] "QUALIFIED
designated beneficiary" [have] HAS the [meanings] MEANING stated in § 18-19A-01
of the Education Article.
[(iii)] (IV) ["Purchaser" and "qualified] "QUALIFIED
beneficiary" [have] HAS the [meanings] MEANING stated in § 18-1901 of the
Education Article.
[(iv)] (V) "Qualified higher education expenses" has the
meaning stated in § 529 of the Internal Revenue Code.
(2) The addition under subsection (a) of this section includes the
amount of:
(i) any refund received in the taxable year by [a purchaser] AN
ACCOUNT HOLDER under a prepaid contract in accordance with the Maryland
Prepaid College Trust or [a contributor] under an investment account in accordance
with the Maryland College Investment Plan; or
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-663 -
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