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Title 1 - Definitions; General Provisions
Subtitle 1 - Definitions
Section 1-101 - Definitions - (a) In this article the following words have the meanings...
Subtitle 2 - General Provisions
Section 1-201 - Due Dates - (a) In this section, “legal holiday” means: (1) the day...
Section 1-202 - Notices - (a) A unit of the State government or person responsible...
Section 1-203 - Oaths - (a) A requirement in this article that a document be...
Section 1-204 - Compliance With Workers' Compensation Act - Before any license may be issued under this article to...
Section 1-205 - Renewal of Licenses or Permits; Verification of Payment of Taxes and Unemployment Insurance Contributions - (a) A license or permit is considered renewed for purposes...
Section 1-206 - Report on Implementation of Certain Tax Credits - (a) This section does not apply to an income tax...
Section 1-207 - Tax Clinics for Low-Income Marylanders Fund -- Purpose -- Administration -- Funding -- Use for Grants -- Investments -- Expenditures - (a) In this section, “Fund” means the Tax Clinics for...
Subtitle 3 - Tax Expenditure Evaluation Act
Section 1-301 - Definitions - (a) In this subtitle the following words have the meanings...
Section 1-302 - Purpose - The purpose of this subtitle is to establish a system...
Section 1-303 - Tax Credit Evaluations - (a) Subject to subsections (b) and (c) of this section,...
Section 1-304 - Consultation and Preparation - For each evaluation required under this subtitle, the Department shall:...
Section 1-305 - Providing Information and Cooperation - During an evaluation, the Comptroller, the Department of Budget and...
Section 1-306 - Evaluation on Tax Credits -- Report to General Assembly - (a) The Department shall prepare a report on the evaluation...
Section 1-307 - Short Title - This subtitle may be cited as the “Tax Expenditure Evaluation...
Subtitle 4 - Whistleblower Reward Program
Section 1-401 - Definitions - (a) In this subtitle the following words have the meanings...
Section 1-402 - Monetary Award to Whistleblower Who Materially Adds to Information Provided to Comptroller -- Allocation Among Multiple Whistleblowers - (a) Subject to the limitations of this subtitle and except...
Section 1-403 - Amount of Award in Discretion of Comptroller -- Determinations Against Making Award -- Challenge to Comptroller Decision - (a) (1) The determination of the amount of an award...
Section 1-404 - Contract Not Required -- Representation by Counsel -- Written Notice by Comptroller to Whistleblower -- Identification Information of Whistleblower Not Subject to Disclosure - (a) A contract with the Comptroller, the Office of the...
Section 1-405 - Discrimination or Retaliation by Employer or Prospective Employer Against Whistleblower Prohibited -- Relief to Person Discriminated Against -- Prohibition Against Waiver of Rights and Remedies - (a) A current or prospective employer, contractor, or agent may...
Section 1-406 - Construction of Subtitle - Nothing in this subtitle may be construed to: (1) preempt,...
Section 1-407 - Annual Reports on Whistleblower Actions - On or before December 31, 2022, and each December 31...
Section 1-408 - Adoption of Regulations on Submissions by Whistleblowers and Determinations of Awards - The Comptroller shall adopt regulations to implement this subtitle, including...
Title 2 - Administration by Comptroller
Subtitle 1 - General Duties
Section 2-101 - Definitions - (a) In this title the following words have the meanings...
Section 2-102 - Administration Generally - (a) In addition to the duties set forth elsewhere in...
Section 2-103 - Regulations - The Comptroller shall adopt reasonable regulations: (1) to administer the...
Section 2-104 - Tax Forms - (a) (1) Subject to the requirements of § 2–110 of...
Section 2-105 - Licenses; Evidence of Tax Payment - (a) The Comptroller shall design the license form required for:...
Section 2-106 - Tax Tables and Schedules - (a) (1) In this section the following words have the...
Section 2-107 - Police Authority; Law Enforcement Officers and Prosecutors; Other Units - (a) Authorized employees of the Field Enforcement Bureau of the...
Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance - If, in good faith and with reasonable grounds, the Comptroller...
Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue - (a) The Comptroller shall: (1) collect the taxes that the...
Section 2-110 - Income Tax Checkoff for State Chesapeake Bay and Endangered Species Fund Contribution. - (a) (1) The Comptroller shall include on the individual income...
Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones - In the case of an individual described in § 7508...
Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution - (a) (1) The Comptroller shall include on the individual income...
Section 2-113 - Income Tax Checkoff for Developmental Disabilities Services and Support Fund Contribution - (a) (1) The Comptroller shall include on the individual income...
Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution - (a) (1) The Comptroller shall include on the individual income...
Section 2-114 - Permitted Monitoring and Recording of Telephone Calls - (a) Notwithstanding the provisions of § 9–602 of the Criminal...
Section 2-115 - Indication of Uninsured Status on Tax Returns - (a) (1) In this section the following words have the...
Subtitle 2 - Admissions and Amusement Tax Revenue Distribution
Section 2-201 - To Administrative Cost Account - From the admissions and amusement tax revenue, the Comptroller shall...
Section 2-202 - Distribution to General Fund, County, Municipal Corporation, Maryland Stadium Authority, and Arts Council of Anne Arundel County - (a) After making the distribution required under § 2–201 of...
Section 2-203 - Payment of Refunds - The Comptroller shall pay refunds relating to the admissions and...
Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution
Section 2-301 - To Administrative Cost Account; to General Fund - (a) From the alcoholic beverage tax revenue, the Comptroller shall...
Section 2-302 - Payment of Refunds - The Comptroller shall pay refunds relating to the alcoholic beverage...
Section 2-303 - Distributions From Sale of Contraband Property - The Comptroller shall distribute the proceeds from sales of contraband...
Subtitle 4 - Boxing and Wrestling Tax Refunds
Section 2-401 - Distribution to Administrative Cost Account - From the boxing and wrestling tax revenue, the Comptroller shall...
Section 2-402 - Distribution to General Fund - After making the distribution required under § 2-401 of this...
Subtitle 4A - Digital Advertising Gross Revenues Tax Revenue Distribution
Section 2-4A-01 - Distribution of Digital Advertising Gross Revenues Tax Revenues by Comptroller - From the digital advertising gross revenues tax revenue, the Comptroller...
Section 2-4A-02 - Distribution of Remaining Digital Advertising Gross Revenues Tax Revenue - After making the distribution required under § 2–4A–01 of this...
Subtitle 5 - Financial Institution Franchise Tax Revenue Distribution
Section 2-501 - Institutions Other Than Savings Banks and Savings and Loan Associations - The Comptroller shall distribute the financial institution franchise tax revenue...
Section 2-502 - Payment of Refunds - The Comptroller shall pay refunds relating to the financial institutions...
Subtitle 6 - Income Tax Revenue Distribution
Part I - Definitions
Section 2-601 - Definitions - (a) In this subtitle the following words have the meanings...
Part II - Distribution of Income Tax Revenue From Individuals
Section 2-604 - To Refund Account - From the income tax revenue from individuals, the Comptroller shall...
Section 2-605 - To Administrative Cost Account - (a) After making the distribution required under § 2-604 of...
Section 2-605.1 - To the Blueprint for Maryland's Future Fund - After making the distributions required under §§ 2–604 and 2–605...
Section 2-606 - Unallocated Individual Revenue - (a) After making the distributions required under §§ 2–604, 2–605,...
Section 2-607 - To Municipal Corporation and Special Taxing District - (a) After making the distributions required under §§ 2-604 through...
Section 2-608 - To County - (a) (1) After making the distributions required under §§ 2–604...
Section 2-608.1 - To Municipalities for Fiscal Year 1990 - (a) In this section, “municipality” means: (1) a special taxing...
Section 2-609 - To General Fund - After making the distributions required under §§ 2–604 through 2–608.1...
Section 2-610 - Time for Distributions to Counties, Municipal Corporations, and Special Taxing Districts - (a) The Comptroller shall make the distributions of income tax...
Section 2-611 - Overpayments, Underpayments, Repayments, and Reimbursements - (a) In this section, “account” means the Local Reserve Account...
Part III - Distribution of Income Tax Revenue From Corporations
Section 2-613 - To Refund Account - From the income tax revenue from corporations, the Comptroller shall...
Section 2-613.1 - To Higher Education Investment Fund - After making the distribution required under § 2–613 of this...
Section 2-614 - Administrative Costs; Additional Distributions to Transportation Trust Fund - (a) (1) Except as provided in paragraph (2) of this...
Section 2-615 - Additional Distribution to General Fund - After making the distributions required under §§ 2–613, 2–613.1, and...
Subtitle 7 - Inheritance Tax Revenue Distribution
Section 2-701 - To General Fund - The Comptroller shall distribute the inheritance tax revenue to the...
Section 2-702 - Payment of Refunds - If, under § 7-233(d) of this article, a register of...
Subtitle 8 - Maryland Estate Tax Revenue Distribution
Section 2-801 - To General Fund - The Comptroller shall distribute the Maryland estate tax revenue to...
Section 2-802 - Payment of Refunds - The Comptroller shall pay refunds relating to the Maryland estate...
Subtitle 9 - Maryland Generation-Skipping Transfer Tax Revenue Distribution
Section 2-901 - To General Fund - The Comptroller shall distribute the Maryland generation-skipping transfer tax revenue...
Section 2-902 - Payment of Refunds - The Comptroller shall pay refunds relating to the Maryland generation-skipping...
Subtitle 10 - Motor Carrier Tax Revenue and Fee Distribution
Section 2-1001 - To Transportation Trust Fund - The Comptroller shall distribute the motor carrier tax revenue and...
Section 2-1002 - Payment of Refunds - The Comptroller shall pay refunds relating to the motor carrier...
Subtitle 11 - Motor Fuel Tax Revenue Distribution
Section 2-1101 - To Refund Account - From the motor fuel tax revenue the Comptroller shall distribute...
Section 2-1102 - To Administrative Cost Account - After making the distributions required under § 2-1101 of this...
Section 2-1103 - From Aviation Fuel; Percentage Exceeding 18.5 Cents per Gallon - After making the distributions required under §§ 2–1101 and 2–1102...
Section 2-1104 - Other Distributions - (a) Except as otherwise provided in this section, after making...
Subtitle 12 - Public Service Company Franchise Tax Refunds
Section 2-1201 - Payment of Refunds - The Comptroller shall pay refunds relating to the public service...
Subtitle 13 - Sales and Use Tax Revenue Distribution
Section 2-1301 - To Refund Account - From the sales and use tax revenue, the Comptroller shall...
Section 2-1302 - To Administrative Cost Account - After making the distribution required under § 2-1301 of this...
Section 2-1302.1 - Distribution of Sales and Use Tax Revenues to Transportation Trust Fund - After making the distributions required under §§ 2–1301 and 2–1302...
Section 2-1303 - To General Fund - (a) After making the distributions required under §§ 2–1301 through...
Subtitle 14 - Savings and Loan Association Franchise Tax Revenue Distribution
Section 2-1401 - To General Fund - The Comptroller shall distribute the savings and loan association franchise...
Section 2-1402 - Payment of Refunds - The Comptroller shall pay refunds relating to the savings and...
Subtitle 16 - Tobacco Tax Revenue Distribution
Section 2-1601 - To Refund Account - From the tobacco tax revenue, the Comptroller shall distribute the...
Section 2-1602 - To Administrative Cost Account - After making the distribution required under § 2-1601 of this...
Section 2-1603 - To General Fund - After making the distributions required under §§ 2-1601 and 2-1602...
Title 3 - Maryland Tax Court
Section 3-101 - Definitions - (a) In this title the following words have the meanings...
Section 3-102 - Established - There is a Maryland Tax Court, which is an independent...
Section 3-103 - Jurisdiction - (a) The Tax Court has jurisdiction to hear appeals from...
Section 3-104 - Place of Hearing - The Tax Court may sit in Baltimore City or in...
Section 3-105 - Miscellaneous Powers and Duties - (a) In addition to the powers and duties set forth...
Section 3-106 - Membership - (a) (1) The Tax Court consists of 5 judges appointed...
Section 3-107 - Quorum for Business; Concurrence on Appeals - (a) Except as provided in subsection (c) of this section,...
Section 3-108 - Chief Judge - (a) From among the judges, the Governor shall appoint a...
Section 3-109 - Clerk - (a) The Tax Court shall appoint a clerk. (b) The...
Section 3-110 - Deputy Clerk - (a) The Tax Court may appoint 1 or more deputy...
Section 3-111 - Examiners - (a) The Tax Court may: (1) appoint examiners to hear...
Section 3-112 - Staff - The Tax Court may employ staff in accordance with the...
Section 3-113 - Offices - (a) The principal office of the Tax Court is in...
Title 4 - Admissions and Amusement Tax
Subtitle 1 - Definitions; General Provisions
Section 4-101 - Definitions - (a) In this title the following words have the meanings...
Section 4-102 - Authorization to Impose Admissions and Amusement Tax - (a) In this section, “net proceeds” means the total receipts...
Section 4-103 - Limitations on Authorization to Tax - (a) The admissions and amusement tax may not be imposed...
Section 4-104 - Exemptions - (a) A county or a municipal corporation may exempt from...
Section 4-105 - Tax Rates and Additional Tax - (a) Except as otherwise provided in this section, the admissions...
Subtitle 2 - Returns and Records
Section 4-201 - Return Required - A person shall complete, under oath, and file with the...
Section 4-202 - Records - (a) Each person who has gross receipts subject to the...
Subtitle 3 - Tax Payment
Section 4-301 - Required - (a) A person who has gross receipts subject to the...
Title 5 - Alcoholic Beverage Tax
Section 5-101 - Definitions - (a) In this title the following words have the meanings...
Section 5-102 - Imposition of Tax - (a) Except as provided in § 5-104 of this subtitle,...
Section 5-103 - Presumption of Taxability; Contraband Alcoholic Beverage; Burden of Proof - (a) A rebuttable presumption exists that any alcoholic beverage in...
Section 5-104 - Exemptions - (a) (1) The alcoholic beverage tax does not apply to...
Section 5-105 - Tax Rates - (a) Except as provided in subsection (d) of this section,...
Subtitle 2 - Returns
Section 5-201 - Required - (a) A person who holds a Class E, F, or...
Section 5-301 - Required; Evidence of Payment - (a) A person who, under a Class E, F, or...
Section 5-302 - Prohibited Act - Unless otherwise authorized in this title or in the Alcoholic...
Section 5-303 - Tax Stamps - (a) For a container of distilled spirits that is one-half...
Title 6 - Boxing and Wrestling Tax
Section 6-101 - Definitions - (a) In this title the following words have the meanings...
Section 6-102 - Imposition of Tax - Except as provided in § 6-103 of this subtitle, a...
Section 6-103 - Exemptions - The boxing and wrestling tax does not apply to: (1)...
Section 6-104 - Tax Rates - (a) The boxing and wrestling tax rate is: (1) except...
Section 6-201 - Required - A person shall complete, under oath, and file with the...
Section 6-202 - Records - (a) Each person who has gross receipts subject to the...
Section 6-301 - Required - A person who has gross receipts subject to the boxing...
Title 7 - Death Taxes
Section 7-101 - Definitions - (a) In this title the following words have the meanings...
Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes
Section 7-104 - Submission to Board - When a register claims that a decedent was domiciled in...
Section 7-105 - Hearings - (a) After reasonable notice to the parties to the agreement,...
Section 7-106 - Powers of Board; Failure to Obey Subpoena - The board of arbitrators may administer oaths, take testimony, and...
Section 7-107 - Determination of Domicile by Board - By majority vote, the board of arbitrators shall determine the...
Section 7-108 - Majority Vote of Board Prevails - Except as provided in § 7-106 of this subtitle in...
Section 7-109 - Filing Determination and Record of Proceedings - The Comptroller, the board of arbitrators, or the personal representative...
Section 7-110 - Interest and Penalties - If the board of arbitrators determines that the decedent died...
Section 7-111 - Compromise Not Precluded - This Part II of this subtitle does not prevent the...
Section 7-112 - Compensation of Board and Employees - The compensation and expenses of the members of the board...
Section 7-113 - Reciprocity Required - This Part II of this subtitle applies only if each...
Section 7-114 - Uniform Interpretation - This Part II of this subtitle shall be interpreted and...
Section 7-115 - Short Title - This Part II of this subtitle may be cited as...
Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes
Section 7-118 - Written Agreement of Compromise - When a register claims that a decedent was domiciled in...
Section 7-119 - Filing Agreements - (a) The Comptroller or the personal representative shall file the...
Section 7-120 - Interest and Penalties - Unless the death taxes are paid within 60 days after...
Section 7-121 - Uniform Interpretation - This Part III of this subtitle shall be interpreted and...
Section 7-122 - Short Title - This Part III of this subtitle may be cited as...
Subtitle 2 - Inheritance Tax
Part I - Definitions; General Provisions
Section 7-201 - Definitions - (a) In this subtitle the following words have the meanings...
Section 7-202 - Imposition of Tax - Except as provided in § 7-203 of this subtitle, a...
Section 7-203 - Exemptions - (a) The inheritance tax does not apply to the receipt...
Section 7-204 - Tax Rate - (a) In this section, “clear value” means fair market value...
Part II - Valuation of Property That Passes From Decedent
Section 7-207 - In General - Except as provided in §§ 7-209 through 7-211 of this...
Section 7-208 - Concurrent Absolute and Less Than Absolute Interests - (a) (1) If there is a formal administration of an...
Section 7-209 - Method to Value Concurrent Absolute and Less Than Absolute Interests - (a) Except as otherwise provided by an instrument that creates...
Section 7-210 - Subsequent Interests - (a) (1) If an application to prepay inheritance tax for...
Section 7-211 - Election for Special Valuation - (a) The person responsible for paying the inheritance tax may...
Part III - Determination and Payment of Inheritance Tax
Section 7-214 - Determinations by Register - (a) The register in the county where the court that...
Section 7-215 - Tax Payment in General - The person responsible under § 7-216 of this subtitle for...
Section 7-216 - Person Required to Pay Tax; Source - (a) (1) Except as otherwise provided in this section, the...
Section 7-217 - Time of Payment - (a) Except as provided in § 7-218 of this subtitle...
Section 7-218 - Alternative Payment Schedule - (a) In this section, “small business” means a firm that:...
Section 7-219 - Prepayment of Tax - (a) Within a reasonable time after the valuation of a...
Section 7-220 - Effects of Prepayment on Subsequent Invasion of Corpus - (a) Except as provided in subsection (b) of this section,...
Section 7-221 - Payment on Disqualification of Specially Valued Property; Certificate of Nondisqualification - (a) (1) If within 15 years after the date of...
Part IV - Reports and Inventories
Section 7-224 - Information Report - (a) Within 3 months after the grant of letters of...
Section 7-225 - Inventory - (a) A person required to file an inventory shall have...
Part V - Miscellaneous
Section 7-228 - Estate of Nonresident Decedent - (a) For an estate of a nonresident decedent, if the...
Part VI - Administration
Section 7-231 - Administration by Register - (a) In addition to the duties set forth elsewhere in...
Section 7-232 - Certification of Payments - Each register shall certify to the Comptroller the amount of...
Section 7-233 - Payments, Commissions, and Reports - (a) Each month, each register shall pay into the State...
Section 7-234 - Failure of Register to Remit Taxes - (a) If a register fails to account for and remit...
Subtitle 3 - Maryland Estate Tax
Section 7-301 - Definitions - (a) In this subtitle the following words have the meanings...
Section 7-302 - Imposition of Tax - Except as provided in § 7-303 of this subtitle, a...
Section 7-303 - Exemption - (a) Except as provided in subsection (b) of this section,...
Section 7-304 - Amount of Tax - (a) Subject to § 7-309 of this subtitle, in this...
Section 7-305 - Tax Return - (a) If a federal estate tax return is required to...
Section 7-305.1 - Extension of Time for Filing - (a) This section does not apply to an amended estate...
Section 7-306 - Tax Payment - (a) Except as provided in § 7–307 of this subtitle,...
Section 7-307 - Alternative Payment Schedule - (a) On application of the person responsible for paying the...
Section 7-308 - Maryland Uniform Estate Tax Apportionment Act - (a) (1) In this section the following words have the...
Section 7-309 - Effect of Change in Federal Estate Tax Law - (a) Notwithstanding an Act of Congress that repeals or reduces...
Subtitle 4 - Maryland Generation-Skipping Transfer Tax
Section 7-401 - Definitions - (a) In this subtitle the following words have the meanings...
Section 7-402 - Imposition of Tax - (a) Except as provided in subsection (b) of this section,...
Section 7-403 - Amount of Tax - The Maryland generation-skipping transfer tax is the amount of the...
Section 7-404 - Value of Property - The value of property included in a generation-skipping transfer is...
Section 7-405 - Tax Return - (a) The person required to file a federal generation-skipping transfer...
Section 7-406 - Tax Payment - The person required to pay the federal generation-skipping transfer tax...
Title 7.5 - Digital Advertising Gross Revenues Tax
Section 7.5-101 - Terms Defined - (a) In this title the following words have the meanings...
Section 7.5-102 - Tax on Gross Revenues From Digital Advertising Services -- Apportionment Determination - (a) A tax is imposed on annual gross revenues of...
Section 7.5-103 - Digital Advertising Gross Revenues Tax Rate - The digital advertising gross revenues tax rate is: (1) 2.5%...
Section 7.5-201 - Persons Required to File Returns -- Filing Declaration of Estimated Tax -- Quarterly Estimated Tax Returns -- Additional Information for Comptroller - (a) Each person that, in a calendar year, has annual...
Section 7.5-202 - Recordkeeping Requirements for Person Required to File Return - A person required to file a return under § 7.5–201...
Section 7.5-301 - Payment of Tax With Return -- Quarterly Payments by Person Filing Estimated Returns - (a) Except as provided in subsection (b) of this section,...
Title 8 - Franchise Taxes
Section 8-101 - Definitions - (a) In this title the following words have the meanings...
Section 8-102 - Franchise Taxes - The franchise taxes under this title are imposed for the...
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...
Subtitle 3 - Savings and Loan Association Franchise Tax
Section 8-301 - Imposition of Tax - (a) For all taxable years beginning before January 1, 2001,...
Section 8-302 - Tax Rate - The savings and loan association franchise tax rate is 0.013%...
Section 8-303 - Credit for Other Taxes - A savings and loan association organized under the laws of...
Section 8-304 - Returns - Each savings and loan association that, on December 31, holds...
Section 8-305 - Tax Payment - A savings and loan association shall pay the savings and...
Subtitle 4 - Public Service Company Franchise Tax
Section 8-401 - Definitions - (a) In this subtitle the following words have the meanings...
Section 8-402 - Imposition of Tax - (a) A franchise tax, measured by gross receipts, is imposed,...
Section 8-402.1 - Imposition of Delivery Tax - (a) (1) In addition to any tax imposed under §...
Section 8-403 - Tax Rates - (a) The rate of the franchise tax imposed under §...
Section 8-404 - Returns and Declarations - (a) Each public service company that, in a calendar year,...
Section 8-405 - Tax Payment - (a) Except as provided in subsection (b) of this section,...
Section 8-406 - Credits Generally - (a) A public service company may claim a credit against...
Section 8-407 - Telephone Lifeline Service Charges - A telephone company may claim a credit against the public...
Section 8-408 - Administration by Department - The Department shall: (1) administer the laws that relate to...
Section 8-409 - Tax as Customer Charge - (a) The public service company franchise tax with respect to...
Section 8-411 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article - A public service company may claim a credit against the...
Section 8-412 - Credit for Neighborhood and Community Assistance - A public service company may claim a credit against the...
Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities - A public service company may claim a credit against the...
Section 8-415 - Credit for Employer-Provided Long-Term Care Insurance - A public service company may claim a credit against the...
Section 8-417 - Credits Against the Public Service Franchise Tax - (a) A public service company may claim a credit against...
Title 9 - Fuel Taxes
Section 9-101 - Definitions - (a) In this title the following words have the meanings...
Subtitle 2 - Motor Carrier Tax
Section 9-201 - Definitions - (a) In this subtitle the following words have the meanings...
Section 9-202 - Imposition of Tax - (a) A tax is imposed on each motor carrier who...
Section 9-203 - Exceptions - The motor carrier tax imposed under § 9-202 of this...
Section 9-204 - Rate of Tax - For each type of motor fuel used in the operation...
Section 9-205 - Interstate Agreements and Activities - (a) (1) The Comptroller may enter into reciprocal agreements on...
Part II - Returns and Records
Section 9-207 - Returns -- Required - (a) Except as provided in § 9-208 of this subtitle,...
Section 9-208 - Returns -- Exceptions - (a) The Comptroller may exempt a motor carrier from filing...
Section 9-209 - Records - (a) Each motor carrier shall keep, in the form that...
Part III - Tax Payment
Section 9-212 - Determination of Fuel Used - To compute the amount of motor fuel that a motor...
Section 9-213 - Payment of Tax - A motor carrier shall pay to the Comptroller the motor...
Section 9-214 - Credits - (a) A motor carrier may claim a credit against the...
Section 9-215 - Time of Payment - A motor carrier shall pay the motor carrier tax for...
Section 9-216 - Liability for Tax - (a) The terms of a lease determine the primary liability...
Part IV - Identification Markers and Permits
Section 9-219 - Marker or Permit Required - (a) (1) Except as provided in paragraphs (2) and (3)...
Section 9-220 - Identification Markers - (a) A motor carrier shall display the identification marker for...
Section 9-221 - Temporary Authorization - The Comptroller may issue a temporary authorization to a motor...
Section 9-222 - Civilian Enforcement Powers - (a) In this Part IV of this subtitle “police officer”...
Section 9-223 - Falsification of Ifta Identification Marker - (a) (1) In this section the following words have the...
Subtitle 3 - Motor Fuel Tax
Section 9-301 - Definitions - (a) In this subtitle the following words have the meanings...
Section 9-302 - Imposition of Tax - Except as provided in §§ 9-303 and 9-304 of this...
Section 9-303 - Exemptions - (a) The motor fuel tax does not apply to motor...
Section 9-303.1 - Exemptions -- Diplomatic Missions and Personnel - (a) (1) In this section the following words have the...
Section 9-304 - United States - The Comptroller may allow, by regulation, a licensed dealer, a...
Section 9-305 - Tax Rates - (a) Except as provided in subsection (b) of this section,...
Section 9-306 - Tax Rates -- Average Annual Retail Price as Basis - (a) (1) In this section the following words have the...
Part II - Returns, Reports, and Records
Section 9-308 - Returns - (a) Except as provided in subsections (b) and (c) of...
Section 9-309 - Required Records; Inspection - (a) (1) Each person who engages in the business of...
Section 9-310 - Statement on Invoice - (a) Each dealer, distributor, special fuel seller, or turbine fuel...
Section 9-314 - Payment of Motor Fuel Tax - (a) The motor fuel tax on gasoline shall be paid...
Section 9-315 - Discount - (a) A licensed dealer or licensed special fuel seller shall...
Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users
Section 9-318 - License Required - A person shall be licensed by the Comptroller before the...
Section 9-319 - Qualifications of Applicants - (a) To qualify for a Class “A” license, an applicant...
Section 9-320 - Applications for Licenses and Exemption Certificates - (a) An applicant for a license shall submit to the...
Section 9-321 - Issuance of Licenses and Exemption Certificates - (a) The Comptroller shall issue a license of the appropriate...
Section 9-322 - Scope of License and Exemption Certificate - (a) A Class “A” license authorizes the licensee to: (1)...
Section 9-323 - Term of License and Exemption Certificate - (a) Except as provided in subsection (b) of this section,...
Section 9-324 - Display of Licenses and Exemption Certificates - Each licensee and exemption certificate holder shall display the license...
Section 9-325 - Nonassignability of License and Exemption Certificate - A license or exemption certificate is valid only for the...
Section 9-326 - Identification Numbers - (a) To obtain proper identification of a person who receives,...
Section 9-327 - Additional Duties - (a) To obtain an exemption under § 9-303(a), (b), or...
Section 9-328 - Denials - Subject to the hearing provisions of § 9-329 of this...
Section 9-329 - Hearings on Denials - (a) Except as otherwise provided in § 10-226 of the...
Section 9-330 - Cancellation of License or Exemption Certificate - Subject to § 9-331 of this subtitle, the Comptroller may...
Section 9-331 - Notice of Cancellation - If the Comptroller cancels a license or exemption certificate under...
Section 9-332 - Judicial Review - Any person aggrieved by a cancellation under § 9–330 of...
Section 9-333 - Request for Voluntary Cancellation - A licensee may request in writing that the Comptroller cancel...
Section 9-334 - Nondischarge of Liability - The revocation or cancellation of a license under this subtitle...
Section 9-335 - Surrender of Bond - The Comptroller shall surrender the bond filed by a licensee...
Section 9-336 - Coordination With Motor Vehicle Administration - (a) The Motor Vehicle Administration shall send promptly to the...
Section 9-337 - Prohibited Acts - (a) A person may not engage in the business of...
Title 10 - Income Tax
Section 10-101 - Definitions - (a) In this title the following words have the meanings...
Section 10-102 - Imposition of Tax -- in General - Except as provided in § 10-104 of this subtitle, a...
Section 10-102.1 - Imposition of Tax -- Certain S Corporations and Partnerships - (a) (1) In this section the following words have the...
Section 10-103 - County Income Tax - (a) Each county shall have a county income tax on...
Section 10-104 - Exemptions - The income tax does not apply to the income of:...
Section 10-105 - State Income Tax Rates - (a) (1) For an individual other than an individual described...
Section 10-106 - County Income Tax Rate - (a) (1) Each county shall set, by ordinance or resolution,...
Section 10-106.1 - Individuals Subject to State Tax but Not County Tax - (a) An individual subject to the State income tax under...
Section 10-107 - Application of Federal Income Tax Law - To the extent practicable, the Comptroller shall apply the administrative...
Section 10-108 - Effect of Amendment of Internal Revenue Code; Report by Comptroller - (a) Except as provided in subsection (c) of this section...
Section 10-109 - Authorization to Distribute, Apportion, or Allocate Certain Tax Attributes Between and Among Organizations - (a) The Comptroller may distribute, apportion, or allocate gross income,...
Subtitle 2 - Maryland Taxable Income Calculations for Individual
Part I - Maryland Taxable Income for Individual
Section 10-201 - In General - An individual shall calculate Maryland taxable income by subtracting from...
Part II - Maryland Adjusted Gross Income
Section 10-203 - In General - Except as provided in Subtitle 4 of this title, the...
Section 10-204 - Additions to Federal Adjusted Gross Income -- Addbacks of Federal Adjustments - (a) To the extent excluded from federal adjusted gross income,...
Section 10-205 - Additions to Federal Adjusted Gross Income -- State Adjustments - (a) In addition to the modification under § 10–204 of...
Section 10-206 - Additions to Federal Adjusted Gross Income -- Nonresidents - (a) The amounts under this section are added to the...
Section 10-207 - Subtractions From Federal Adjusted Gross Income -- in General - (a) To the extent included in federal adjusted gross income,...
Section 10-208 - Subtractions From Federal Adjusted Gross Income -- State Adjustments - (a) In addition to the modification under § 10–207 of...
Section 10-209 - Subtractions From Federal Adjusted Gross Income -- Elderly or Disabled Individuals; Law Enforcement Officers or Fire, Rescue, or Emergency Services Personnel - (a) (1) In this section the following words have the...
Section 10-210 - Subtractions From Federal Adjusted Gross Income -- Nonresidents - (a) The amounts under this section are subtracted from the...
Section 10-210.1 - Further Modifications -- Depreciation Deduction; Net Operating Loss Deduction - (a) (1) In this section the following words have the...
Part III - Exemptions
Section 10-211 - Individuals Other Than Fiduciaries - (a) Subject to the provisions of this section, an individual...
Section 10-212 - Fiduciaries - (a) To determine Maryland taxable income, a fiduciary other than...
Section 10-213 - Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program - The subtraction modifications for volunteer police, fire, rescue, and emergency...
Part IV - Deductions and Tax Preference Items
Section 10-217 - Standard Deduction - (a) (1) (i) Except as otherwise provided in this subsection,...
Section 10-218 - Itemized Deductions -- in General - (a) Only an individual who itemizes deductions on the individual’s...
Section 10-219 - Itemized Deductions -- Limitation for Nonresident - (a) A nonresident may claim and shall include only the...
Section 10-220 - Itemized Deductions -- Limitation for Part-Year Resident - (a) An individual who is a resident of the State...
Section 10-222 - Tax Preference Items - (a) In this section, “tax preference items” mean the items...
Section 10-223 - Collection and Compilation of Data Regarding Elements of Tax and Impact - (a) Beginning with individual tax returns for the 1986 tax...
Subtitle 3 - Maryland Taxable Income Calculations for Corporation
Part I - Maryland Taxable Income for Corporation
Section 10-301 - In General - The Maryland taxable income of a corporation is its Maryland...
Part II - Maryland Modified Income
Section 10-304 - In General - Except as provided in Subtitle 4 of this title, the...
Section 10-305 - Additions to Federal Taxable Income -- Addbacks of Federal Adjustments - (a) To the extent excluded from federal taxable income, the...
Section 10-306 - Additions to Federal Taxable Income -- State Adjustments - (a) In addition to the modification under § 10–305 of...
Section 10-306.1 - Determination of Income for Corporations - (a) (1) In this section the following words have the...
Section 10-306.2 - Captive Real Estate Investment Trusts - (a) In this section: (1) “captive REIT” means a corporation,...
Section 10-307 - Subtractions From Federal Taxable Income - (a) To the extent included in federal taxable income, the...
Section 10-308 - Additional Subtractions - (a) In addition to the modification under § 10–307 of...
Section 10-309 - Electricity and Gas Companies - (a) In addition to the modifications under §§ 10-307 and...
Section 10-310 - Additional Modifications - In addition to the modifications under §§ 10-305 through 10-309...
Subtitle 4 - Special Treatment of Income
Section 10-401 - Allocation of Income -- for Nonresident - In computing the adjustments under §§ 10-206 and 10-210 of...
Section 10-402 - Allocation of Income -- for Corporation - (a) In this section, “worldwide headquartered company” means a corporation...
Section 10-403 - Allocation of Interest Received by Financial Institution From Subsidiary - (a) (1) In this section the following words have the...
Subtitle 5 - Accounting Period
Section 10-501 - In General - A person who files a federal income tax return shall...
Section 10-502 - When Federal Return Not Filed - (a) If a person does not file a federal income...
Section 10-503 - When Individual Dies - The taxable year of an individual terminates on the date...
Section 10-504 - Changing Accounting Period - (a) A person may change the accounting period used to...
Subtitle 6 - Tax Computation
Section 10-601 - Computation of State Income Tax -- in General - Except as provided in § 10–105(d) of this title and...
Section 10-602 - Computation of State Income Tax -- From Income Tax Tables - An individual shall compute the tax for a taxable year...
Section 10-603 - Computation of State Income Tax -- in Year of Rate Change - Unless an act that changes the State income tax rate...
Section 10-604 - Computation of County Income Tax - Except as otherwise provided in this subtitle, an individual shall...
Subtitle 7 - Income Tax Credits
Section 10-701 - Income Tax Withholdings and Estimated Tax Payments Made - An individual may claim a credit against the income tax...
Section 10-701.1 - For Tax Paid Under 10-102.1 of This Title - A member of a pass–through entity may claim a credit...
Section 10-702 - For Wages Paid in Enterprise Zone - (a) (1) In this section the following words have the...
Section 10-703 - For Tax Paid by Resident to Another State - (a) In this section, “member” and “pass–through entity” have the...
Section 10-703.2 - Gains From Installment Sale of Property in Another State - (a) In this section, “installment sale” has the meaning stated...
Section 10-704 - For Earned Income - (a) (1) A resident may claim a credit against the...
Section 10-704.1 - For Purchase of Maryland-Mined Coal - (a) (1) In this section the following words have the...
Section 10-704.4 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article - An individual or a corporation may claim a credit against...
Section 10-704.5 - For Certified Rehabilitation - (a) An individual or corporation may claim a credit against...
Section 10-704.6 - For Neighborhood and Community Assistance - An individual or a corporation may claim a credit against...
Section 10-704.7 - For Wages, Child Care, and Transportation for Qualified Employees With Disabilities - (a) An individual or a corporation may claim a credit...
Section 10-704.8 - For New Job Creating Businesses - An individual or a corporation may claim a State tax...
Section 10-705 - Evidence of Entitlement Required - To be allowed a credit under this subtitle, a person...
Section 10-706 - Effect of Credit on County and State Income Tax Computation - (a) Except as otherwise provided in this section, a credit...
Section 10-707 - For Residential Real Estate Property Tax - (a) An individual may claim a credit against the State...
Section 10-709 - Low Income Tax Credit - (a) (1) In this section the following words have the...
Section 10-710 - For Long-Term Care Insurance - (a) In this section, “long-term care insurance” has the meaning...
Section 10-714 - One Maryland Economic Development Tax Credits - An individual or corporation may claim a credit against the...
Section 10-715 - For Providing Employee Commuter Benefits - (a) An individual or corporation may claim a credit against...
Section 10-716 - For Child Care or Dependent Care - (a) (1) In this section the following words have the...
Section 10-717 - For Certified Classroom Teacher or Teacher at State, Local, or Juvenile Correctional Facility - (a) An individual who is a classroom teacher or a...
Section 10-718 - Eligible Long-Term Care Premiums - (a) In this section, “eligible long–term care premiums” means eligible...
Section 10-719 - Costs of Energy Storage Systems - (a) (1) In this section the following words have the...
Section 10-720 - Electricity Produced From Qualified Energy Resources - (a) (1) In this section the following words have the...
Section 10-721 - Qualified Research and Development Expenses - (a) (1) In this section the following words have the...
Section 10-722 - Green Buildings - (a) (1) In this section the following words have the...
Section 10-723 - Preservation and Conservation Easements - (a) (1) In this section the following words have the...
Section 10-724 - For Aquaculture Oyster Floats - (a) In this section, “aquaculture oyster float” means a device...
Section 10-724.1 - Oyster Shell Recycling - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 603 AND...
Section 10-725 - Biotechnology Investment Incentive Tax Credit - (a) (1) In this section the following words have the...
Section 10-726 - Cellulosic Ethanol Technology - (a) (1) In this section the following words have the...
Section 10-730 - Film Production Activity Tax Credit - (a) (1) In this section the following words have the...
Section 10-732 - Security Clearance Administrative Expenses and Construction and Equipment Costs Tax Credit - (a) (1) In this section the following words have the...
Section 10-733 - Innovation Investment Incentive Tax Credit - (a) (1) In this section the following words have the...
Section 10-733.1 - Purchase of Cybersecurity Technology and Cybersecurity Service - (a) (1) In this section the following words have the...
Section 10-734 - Qualified Vehicles - (a) In this section, “qualified vehicle” means a Class F...
Section 10-734.1 - Qualified Vehicle -- Modification and Extension - (a) (1) In this section the following words have the...
Section 10-736 - Donations to Qualified Permanent Endowment Funds at Eligible Community Foundations - (a) (1) In this section the following words have the...
Section 10-738 - Physician Preceptor in a Preceptorship Program - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...
Section 10-739 - Nurse Practitioner or Licensed Physician in Preceptorship Program - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...
Section 10-740 - Student Loan Debt Relief Tax Credit - (a) (1) In this section the following words have the...
Section 10-741 - More Jobs for Marylanders Program Tax Credit - (a) (1) In this section the following words have the...
Section 10-742 - Tax Credit for State Income Tax Paid by Qualified Business Entity During First Year to Eligible Apprentice Under More Jobs for Marylanders Program. - // EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 643 OF...
Section 10-744 - Independent Living Tax Credit - (a) (1) In this section the following words have the...
Section 10-745 - Food Donation Program for Qualifying Farms - (a) (1) In this section the following words have the...
Section 10-746 - Hunting and Harvesting of Antlerless Deer - (a) In this section, “qualified expenses” means: (1) expenses incurred...
Section 10-748 - Small Business Relief Tax Credit - (a) (1) In this section the following words have the...
Section 10-749 - Qualified Workforce Housing Project - (a) (1) In this section the following words have the...
Section 10-750 - Donation to a Qualified Permanent Endowment Fund at an Institution of Higher Education - // EFFECTIVE UNTIL DECEMBER 31, 2023 PER CHAPTER 544 OF...
Section 10-751 - Earned Income Credit Against State Income Tax for Qualified Children -- Reductions - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTER 40 OF...
Section 10-752 - Tax Credit for Physician Assistant Preceptor in a Preceptorship Program -- Tax Credit Certificate -- Physician Assistant Preceptorship Tax Credit Fund -- Annual Reports - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...
Section 10-753 - Tax Credit for Catalytic Revitalization Projects - (a) In this section, “nonprofit organization” has the meaning stated...
Subtitle 8 - Returns and Declarations
Part II - Returns and Declarations Generally
Section 10-804 - Requirements Generally; Checkoff; Fractional Part of Dollar - (a) Each person required under this subtitle to file an...
Section 10-804.1 - Corporations and Corporate Group Returns - (a) In this section: (1) “corporate group” means: (i) an...
Section 10-805 - Individual Returns -- Residents - (a) Except as provided in subsection (b) of this section...
Section 10-806 - Individual Returns -- by Nonresident - (a) Except as provided in subsection (b) of this section,...
Section 10-807 - Individual Returns -- Joint or Separate Return - (a) Except as provided in subsection (b) of this section,...
Section 10-808 - Individual Returns -- by Person on Behalf of Individual - (a) Except as otherwise provided in this section, if an...
Section 10-809 - Individual Returns -- by Individual Not Required to File - If an individual is not required to file an income...
Section 10-810 - Corporation Return -- in General - (a) A corporation that, during a taxable year, has Maryland...
Section 10-811 - Corporation Return -- Affiliated Corporations - Each member of an affiliated group of corporations shall file...
Section 10-812 - Corporation Return -- Exempt Corporations - (a) A corporation exempt from income tax under § 10-104...
Section 10-813 - Fiduciary Return - Each fiduciary who has Maryland taxable income and is required...
Section 10-814 - Partnership Return - Each partnership, as defined in § 761 of the Internal...
Section 10-815 - Individual Declaration of Estimated Tax - (a) Except as provided in subsections (b) and (c) of...
Section 10-816 - Corporation and Partnership Declaration of Estimated Tax - Each corporation and each partnership that reasonably expects estimated income...
Section 10-817 - Withholding Returns - A person required to withhold income tax under § 10-906...
Section 10-818 - Public Inspection of Tax Returns - (a) Each organization that is exempt from taxation under §...
Section 10-819 - Limited Liability Corporation Return - (a) Each limited liability company as defined under Title 4A...
Part III - Returns and Declarations Required
Section 10-820 - Returns and Declarations of Individuals or Partnerships - (a) (1) Except as provided in paragraph (3) of this...
Section 10-821 - Returns and Declarations of Corporations - (a) (1) A corporation required under Part II of this...
Section 10-822 - Returns on Withholdings - (a) (1) Except as provided in paragraphs (2) and (3)...
Section 10-823 - Extensions for Filing Returns - If the Comptroller finds that good cause exists and subject...
Section 10-824 - Income Tax Return Preparer Requirements - (a) (1) In this section the following words have the...
Section 10-825 - Reportable Payment Transactions by Third-Party Settlement Organization -- Information Required - (a) In this section, “participating payee”, “reportable payment transaction”, and...
Part IV - Other Filings
Section 10-827 - Information Return -- When Federal Information Return Not Filed - Each person making payments not reported on a federal information...
Section 10-828 - Information Return -- When Federal Information Return Filed - Notwithstanding § 1-302 of the Financial Institutions Article, if the...