Financial Institution Franchise Tax
State of Maryland
8-201Definitions8-202Tax imposed on financial institutions8-203Rate of financial institution franchise tax8-204Computation of net earnings8-205Computations for international banking facilities8-206Allocation of net earnings8-207Credit equal to estimated tax8-208Credit for tax paid to other jurisdiction8-208.1Repealed by Acts 2001, c. 160, § 1, and Acts 2001, c. 161, § 1, eff. July 1, 20018-209Tax return required8-210Duty to pay financial institution franchise tax8-211Powers and duties of Department8-212Certification of franchise tax refund8-213Repealed by Acts 2007, c. 370, § 2, eff. July 1, 20078-214Job creation tax credit8-215Neighborhood and community assistance contributions tax credit8-216Wages and benefits paid to employees with disabilities tax credit8-217State tax credits against financial institution franchise taxes8-218Employer-provided long-term care insurance tax credit8-219Abrogated by Acts 1998, c. 660, § 3, as amended by Acts 2001, c. 611, § 1, eff. June 30, 20048-220One Maryland project and start-up costs credit8-221Commuter benefits credit