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§ 8-402.1. Additional tax for electricity or natural gas delivery

West's Annotated Code of MarylandTax-General

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)
MD Code, Tax - General, § 8-402.1
§ 8-402.1. Additional tax for electricity or natural gas delivery
Currentness
In general
(a)(1) In addition to any tax imposed under § 8-402 of this subtitle, a franchise tax is imposed for each calendar year on each public service company engaged in the transmission, distribution, or delivery of electricity or natural gas in the State.
(2) The tax imposed under this section is measured by kilowatt hours of electricity or therms of natural gas delivered by the public service company for final consumption in the State.
Counties or municipal corporations
(b) The tax imposed under subsection (a) of this section does not apply to therms of natural gas delivered for final consumption by a public service company that is:
(1) a county; or
(2) a municipal corporation.

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, § 8-402.1, MD TAX GENERAL § 8-402.1
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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