Section 9-213 – Payment of Tax
A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under § 9-204 of this subtitle by the gallons of motor fuel used, as computed under § 9-212 of this subtitle, less any credit allowed under § 9-214 of this subtitle.
Section 9-214 – Credits
(a) A motor carrier may claim a credit against the motor carrier tax to the extent of the motor fuel tax that the motor carrier paid on motor fuel bought in the State. (b) If the credit allowed under subsection (a) of this section for a return period exceeds the motor carrier tax due in the period, […]
Section 8-409 – Tax as Customer Charge
(a) The public service company franchise tax with respect to gross receipts from telecommunications service shall be added to and disclosed as an element of the public service company’s charge to the customer for the service. (b) A public service company may surcharge its customers for the public service company franchise tax imposed under § 8-402.1 of […]
Section 9-215 – Time of Payment
A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.
Section 8-411 – Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article
A public service company may claim a credit against the public service company franchise tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.
Section 9-216 – Liability for Tax
(a) The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax. (b) If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for: (1) complying with this […]
Section 8-412 – Credit for Neighborhood and Community Assistance
A public service company may claim a credit against the public service company franchise tax for neighborhood and community assistance as provided under § 6-404 of the Housing and Community Development Article.
Section 8-413 – Credit for Wages, Child Care, and Transportation of Employees With Disabilities
A public service company may claim a credit against the public service company franchise tax for: (1) wages paid to a qualified employee with a disability; and (2) (i) child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; […]
Section 8-415 – Credit for Employer-Provided Long-Term Care Insurance
A public service company may claim a credit against the public service company franchise tax for employer-provided long-term care insurance as provided under § 10-710 of this article.
Section 8-417 – Credits Against the Public Service Franchise Tax
(a) A public service company may claim a credit against the public service company franchise tax in an amount equal to: (1) .002 cents for each kilowatt hour of electricity in excess of 500 million up to 1,500 million kilowatt hours during a calendar year delivered for final consumption to a single industrial customer for use in […]