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§ 8-221. Commuter benefits credit

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 8. Franchise Taxes (Refs & Annos)
Subtitle 2. Financial Institution Franchise Tax (Refs & Annos)
MD Code, Tax - General, § 8-221
§ 8-221. Commuter benefits credit
A financial institution may claim a credit against the financial institution franchise tax for the cost of providing commuter benefits to the business entity's employees as provided under § 2-901 of the Environment Article.

Credits

Added by Acts 1999, c. 559, § 1, eff. July 1, 1999; Acts 1999, c. 560, § 1, eff. July 1, 1999.
MD Code, Tax - General, § 8-221, MD TAX GENERAL § 8-221
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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