The Department shall:
(1) administer the laws that relate to the public service company franchise tax;
(2) adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;
(3) design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;
(4) collect the public service company franchise tax revenue, including penalties and interest;
(5) pay that revenue into the General Fund of the State; and
(6) certify to the Comptroller that revenue.
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