A telephone company may claim a credit against the public service company franchise tax equal to all approved and applicable federal and State tariff charges for telephone lifeline service not billed to eligible subscribers as provided in § 8–201 of the Public Utilities Article.
Structure Maryland Statutes
Subtitle 4 - Public Service Company Franchise Tax
Section 8-402 - Imposition of Tax
Section 8-402.1 - Imposition of Delivery Tax
Section 8-404 - Returns and Declarations
Section 8-406 - Credits Generally
Section 8-407 - Telephone Lifeline Service Charges
Section 8-408 - Administration by Department
Section 8-409 - Tax as Customer Charge
Section 8-412 - Credit for Neighborhood and Community Assistance
Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities
Section 8-415 - Credit for Employer-Provided Long-Term Care Insurance
Section 8-417 - Credits Against the Public Service Franchise Tax