Public Employees --

State social security contribution for employees of local school

boards, community colleges, and public libraries, eliminated .........

Public Schools SEE Schools - Public
Publications --

Newspapers, sales tax exemption repealed; newsprint recycling,
provisions altered ...............................................................................

R

Recreation —

Rocky Gap State Park, golf course bond provisions altered ..............

Recycling --
County and municipality facilities and systems, bond funds for

assistance to ........................................................................................

Refuse Disposal --

Hazardous Substance Control Program, bond funds for ....................

Reports --

Corporation annual reports, annual filing fees increased ...................

Medevac services, reimbursement schedule, and protocols for
participation by private air ambulance services, report required ...
Restaurants --

Sales and use tax "manufacturing exemption", repealed ...................

Retail Credit Accounts SEE Credit
Retail Sales Tax --
Credit allowed to vendors for collecting sales and use tax and paying
to State, altered; direct payment permits for vendors, provisions
repealed; due date accelerated; resale exemption altered; auditing

provisions altered ...............................................................................

Exemptions repealed or limited, expanded to selected services, and

loopholes closed, provisions added ...................................................

Tax payments by means of electronic transfer of funds, provisions

added ..................................................................................................

Revenue and Taxes --

Franchise tax on public service companies, provisions altered ..........

Income Tax -

Corporate, apportionment formula altered ......................................

County income tax rate, maximum increased; distribution to

municipal corporations and special tax districts, altered .............

Disparity grants to counties with a per capita income tax yield less

than a certain amount, provisions added ......................................

Estates and trusts, exemption and residency provisions for

fiduciaries and personal representatives, altered .........................

Long distance telecommunications company, income tax deduction,

provisions altered ...........................................................................

Nonresidents and. part year residents, credit for taxes paid to
another state and prorating of exemptions and deductions,
provisions altered ...........................................................................

* Second Special Session

-214 -

INDEX

Chapter

Page

1*	183
1	3
4	156
4	126
4	134
1	3
3	81
1	3
1	3
1	3
1	3
1	3
1	3
2	70
2	70
1	3
1	3
1	3