§ 8-401 Definitions
§ 8-402 Imposition of tax
§ 8-402.1 Imposition of delivery tax
§ 8-403 Tax rates
§ 8-404 Returns and declarations
§ 8-405 Tax payment
§ 8-406 Credits generally
§ 8-407 Telephone lifeline service charges
§ 8-408 Administration by Department
§ 8-409 Tax as customer charge
§ 8-411 Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article
§ 8-412 Credit for neighborhood and community assistance
§ 8-413 Credit for wages, child care, and transportation of employees with disabilities
§ 8-415 Credit for employer-provided long-term care insurance
§ 8-417 Credits against the public service franchise tax
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Terms Used In Maryland Code > TAX - GENERAL > Title 8 > Subtitle 4 - Public Service Company Franchise Tax

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See