Maryland Statutes
Title 8 - Franchise Taxes
Subtitle 2 - Financial Institution Franchise Tax

Section 8-201 - Definitions - (a) In this subtitle the following words have the meanings...

Section 8-202 - Imposition of Tax - (a) (1) For all taxable years beginning before January 1,...

Section 8-203 - Tax Rate - The financial institution franchise tax rate is 7% of taxable...

Section 8-204 - Taxable Net Earnings -- Computation - (a) A financial institution shall compute its net earnings: (1)...

Section 8-205 - Taxable Net Earnings -- International Banking Facilities - (a) (1) In this section the following words have the...

Section 8-206 - Taxable Net Earnings -- Allocation - (a) In computing taxable net earnings, a financial institution with...

Section 8-207 - Tax Credit -- for Estimated Taxes - A financial institution may claim a credit against the financial...

Section 8-208 - Tax Credit -- for Tax Paid to Other State - A savings bank or savings and loan association doing business...

Section 8-209 - Returns and Declarations - (a) Each financial institution existing or doing business in the...

Section 8-210 - Tax Payment - (a) Except as provided in subsection (b) of this section,...

Section 8-211 - Administration by Department - The Department shall: (1) administer the laws that relate to...

Section 8-212 - Certifications for Payment of Refunds - If a financial institution franchise tax refund claim under §...

Section 8-214 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article - A financial institution may claim a credit against the financial...

Section 8-215 - Credit for Neighborhood and Community Assistance - A financial institution may claim a credit against the financial...

Section 8-216 - Credit for Wages, Child Care, and Transportation for Employees With Disabilities - A financial institution may claim a credit against the financial...

Section 8-217 - Credit for Businesses That Create Jobs - A financial institution may claim a State tax credit against...

Section 8-218 - Credit for Employer-Provided Long-Term Care Insurance - A financial institution may claim a credit against the financial...

Section 8-220 - One Maryland Economic Development Tax Credits - A financial institution may claim a credit against the financial...

Section 8-221 - Credit for Commuter Benefit Costs - A financial institution may claim a credit against the financial...