HARRY HUGHES, Governor

487

Corporations and Associations Article is substituted
for the former, inaccurate reference to "§ 3-112" of
the Corporations and Associations Article.

Also in subsection (a) of this section, the reference
to the rate "set by each county" is substituted for
the former reference to the rate "locally imposed",
for clarity.

Also in subsection (a) of this section, the former
words "of sale, lease, exchange, or other transfer"
are deleted as included in the defined term "articles
of transfer".

In the introductory language of subsection (c) of this
section, the reference to certification "annually" is
added for clarity.

Also in the introductory language of subsection (c) of
this section, the reference to a "July 1, 1976"
effective date is deleted as obsolete.

In subsection (c)(2) of this section, the phrase
"applicability of the county transfer tax" is
substituted for the former word "application", for
clarity.

In subsection (c)(3) of this section, the word
"legal", which modified "authority", is added for
clarity.

In subsection (d)(1) of this section, the former
reference to collecting "at the rates certified as
required herein" is deleted as superfluous.

In subsection (d)(2)(i) of this section, the reference
to "collecting" the county transfer tax is substituted
for the former phrase "for administering this
section", for clarity and conformity.

In subsection (d)(2)(ii) of this section, the phrase
"the remainder of the revenue to the county in which
the property that is transferred is located" is
substituted for the former phrase "the net proceeds to
the counties and Baltimore City according to the situs
of the properties sold or transferred", for clarity.

In subsection (e)(1) of this section, the reference to
a taxable transfer under this section that also may be
taxed under "§ 13-302" of this article is added to
correct an omission of reference to the agricultural
land transfer tax in the former law.

See also § 13-302(b) of this title, which provides
that the agricultural land transfer tax is payable in