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§ 8-407. Telephone lifeline service tax credit

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2010

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 8. Franchise Taxes (Refs & Annos)
Subtitle 4. Public Service Company Franchise Tax (Refs & Annos)
Effective: October 1, 2010
MD Code, Tax - General, § 8-407
§ 8-407. Telephone lifeline service tax credit
A telephone company may claim a credit against the public service company franchise tax equal to all approved and applicable federal and State tariff charges for telephone lifeline service not billed to eligible subscribers as provided in § 8-201 of the Public Utilities Article.

Credits

Added by Acts 1988, c. 568, § 1, eff. Jan. 1, 1989. Amended by Acts 1998, c. 653, § 1, eff. Oct. 1, 1998; Acts 2010, c. 52, § 1, eff. Oct. 1, 2010.
MD Code, Tax - General, § 8-407, MD TAX GENERAL § 8-407
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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