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Subtitle 1 - Definitions; General Provisions
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...