Public Service Company Franchise Tax

  1. Law
  2. Maryland Code
  3. General
  4. Franchise Taxes
  5. Public Service Company Franchise Tax

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Section
8-401

Definitions

Section
8-402

Imposition of tax

Section
8-402.1

Imposition of delivery tax

Section
8-403

Tax rates

Section
8-404

Returns and declarations

Section
8-405

Tax payment

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
8-411

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

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