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§ 8-301. Tax imposed on savings and loan associations

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 8. Franchise Taxes (Refs & Annos)
Subtitle 3. Savings and Loan Association Franchise Tax (Refs & Annos)
MD Code, Tax - General, § 8-301
§ 8-301. Tax imposed on savings and loan associations
Currentness
In general
(a) For all taxable years beginning before January 1, 2001, a franchise tax, measured by deposits held in the State, is imposed, for each calendar year, on each savings and loan association.
Termination of tax
(b) For all taxable years beginning after December 31, 2000, the savings and loan association franchise tax is terminated.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 565; Acts 2000, c. 225, § 1, eff. Oct. 1, 2000.
Formerly Art. 81, § 128B.
MD Code, Tax - General, § 8-301, MD TAX GENERAL § 8-301
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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