Authorizing a grantor of certain preservation and conservation easements to transfer a tax credit allowed against the State income tax for the conveyance of the easements under certain circumstances; requiring the Maryland Environmental Trust to issue certain tax credit certificates; authorizing the holder of the certificate to transfer the certificate; authorizing the Comptroller to assess a certain fee on the transferee of a certificate; applying the Act to all taxable years beginning after December 31, 2017; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2018
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Last Updated: 2/3/2020 2:36 PM