Index

Verification of payment by attorney of all undisputed taxes
and unemployment insurance contributions before
acceptance of Client Protection Fund annual fee from

attorney, provisions added.........................................................

Rivers and Streams —

Chesapeake Bay 2010 Trust Fund, established for the
restoration of the Bay and its tributaries; funding

provisions added.........................................................................

Roads SEE Highways
Rules and Regulations —

Corporate income tax, reporting requirements altered.................

Racetrack Facility Renewal Account, established..........................

Recordation and transfer taxes on the transfer of real
property through the sale of a controlling interest in a
real property entity, provisions added......................................

Sales and use tax, rate increased; exemption for certain
contractors or builders...............................................................

Small Employer Health Benefit Plan Premium Subsidy
Program, established.................................................................

Small group market health benefit plans, wellness benefits,
provisions added.........................................................................

Video lottery terminals, operation authorized; licensing,
regulation, and distribution of proceeds, and mitigation of
effects of problem gambling, provisions added.........................

Sales and Use Tax —

Computer service added as a taxable service; vendor credit

for tax collection, provisions altered..........................................

Rate increased; vendor permitted to assume or absorb and
pay on behalf of buyer; and tax-free periods for energy
star products, solar water heaters, and back-to-school

shopping, provisions added........................................................

Scenic Rivers SEE Rivers and Streams
School Construction SEE Public Schools
Schools SEE Public Schools
Search and Seizure —

Video lottery terminals, operation authorized; licensing,

regulation, and distribution of proceeds, provisions added......

Seizure SEE Search and Seizure
Senate SEE General Assembly
Slot Machines SEE Gaming
Small Business —

Small Employer Health Benefit Plan Premium Subsidy
Program and Health Care Coverage Fund, established...........

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