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§ 11-1A-01. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 1a. Special Use Tax on Certain Electricity (Refs & Annos)
MD Code, Tax - General, § 11-1A-01
§ 11-1A-01. Definitions
In general
(a) In this subtitle the following words have the meanings indicated.
On-site generated electricity
(b)(1) “On-site generated electricity” means electricity that is generated at a facility:
(i) the owner of which is an electric consumer that, together with any tenants of the owner, consumes at least 80% of the electricity generated by the facility each year; and
(ii) that is operated by the owner or a designee of the owner.
(2) “On-site generated electricity” does not include electricity generated at a facility that is owned by more than one person or governmental entity unless the ownership of the facility and the ownership of the building or machinery and equipment that consumes the electricity is substantially the same, as determined under regulations that the Comptroller adopts.
Owner
(c) “Owner” means the person or governmental entity that has a capital investment in a facility and that for federal income tax purposes is entitled to deduct depreciation on the facility or would be entitled to the deduction if subject to the federal income tax.
Public service company
(d) “Public service company” has the meaning stated in § 8-401 of this article.
Special use tax on electricity
(e) “Special use tax on electricity” means the tax imposed under this subtitle.

Credits

Added by Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000.
MD Code, Tax - General, § 11-1A-01, MD TAX GENERAL § 11-1A-01
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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