PocketLaw | Maryland Code | Financial Institution Franchise Tax

Financial Institution Franchise Tax

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Definitions

Imposition of tax

Tax rate

Taxable net earnings -- Computation

Taxable net earnings -- International banking facilities

Taxable net earnings -- Allocation

Tax credit -- For estimated taxes

Tax credit -- For tax paid to other state

Returns and declarations

Tax payment

Administration by Department

Certifications for payment of refunds

Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article.

Credit for neighborhood and community assistance

Credit for wages, child care, and transportation for employees with disabilities

Credit for businesses that create jobs

Credit for employer-provided long-term care insurance

One Maryland Economic Development Tax Credits

Credit for commuter benefit costs