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Session Laws, 1950, (Special Session 2), House and Senate Journals
Volume 583, Page 8   View pdf image (33K)
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8 LAWS OF MARYLAND. [CH. 3

immediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all of the members elected to each of the two Houses
of the General Assembly of Maryland, the same shall take
effect December 1, 1950.

Approved November 10, 1950.

CHAPTER 3

(House Bill 2)

AN ACT to repeal and reenact, with amendments, Section 309
of Article 81 of the Annotated Code of Maryland (1947
Supplement), title "Revenue and Taxes", sub-title "Mary-
land Use Tax", heading "Imposition of tax", exempting
from the operation of said Act all sales where the purchase
price is less than fifty-one cents (51c).

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 309 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), title "Bevenue and Taxes", sub-
title "Maryland Use Tax", heading "Imposition of tax", be
and the same is hereby repealed and re-enacted, with amend-
ments, to read as follows:

309. (Imposition of tax). An excise tax is hereby levied
and imposed on the use, storage or consumption in this State
of tangible personal property purchased from a vendor within
or without this State on or after the effective date of this Act,
for use, storage or consumption within this State. The tax
imposed by this section shall be paid by the purchaser and
shall be computed as follows:

[(a) On each sale where the price is from fourteen cents
(14c) to fifty cents (50c), both inclusive, one cent (1c);]

[(b)] (a) On each, sale where the price is from fifty-one
cents (51c) to one dollar ($1), both inclusive, two cents (2c) ;

[(c)] (b) On each fifty cents (50c) of price or fraction
thereof in excess of one dollar ($1), one cent (1c).

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all of the members elected to each of the two Houses
of the General Assembly of Maryland, the same shall take
effect December 1, 1950.

Approved November 10, 1950.


 

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Session Laws, 1950, (Special Session 2), House and Senate Journals
Volume 583, Page 8   View pdf image (33K)
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