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 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 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 […]
Section 8-405 – Tax Payment
(a) Except as provided in subsection (b) of this section, each public service company shall pay the public service company franchise tax with the return that covers the period for which the tax is due. (b) A public service company required to file estimated public service company franchise tax returns under § 8-404(b) of this subtitle shall […]
Section 8-215 – Credit for Neighborhood and Community Assistance
A financial institution may claim a credit against the financial institution franchise tax for neighborhood and community assistance contributions as provided under § 6-404 of the Housing and Community Development Article.
Section 8-406 – Credits Generally
(a) A public service company may claim a credit against the public service company franchise tax equal to the estimated tax paid under § 8-405(b) of this subtitle. (b) (1) (i) Subject to the limitations of this subsection, a public service company, including any multijurisdictional public service company, may claim a credit against the public service company franchise tax […]
Section 8-216 – Credit for Wages, Child Care, and Transportation for Employees With Disabilities
A financial institution may claim a credit against the financial institution 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; or (ii) transportation […]