Home Table of Contents

§ 8-408. Powers and duties of Department

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, § 8-408
§ 8-408. Powers and duties of Department
Currentness
The Department shall:
(1) administer the laws that relate to the public service company franchise tax;
(2) adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;
(3) design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;
(4) collect the public service company franchise tax revenue, including penalties and interest;
(5) pay that revenue into the General Fund of the State; and
(6) certify to the Comptroller that revenue.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 568; Acts 1989, c. 5, § 1.
Formerly Art. 81, § 134.
MD Code, Tax - General, § 8-408, MD TAX GENERAL § 8-408
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.
End of Document