Public Service Company Franchise Tax
State of Maryland
8-401Definitions8-402Tax imposed on public service companies8-402.1Additional tax for electricity or natural gas delivery8-403Rate of franchise tax8-404Tax return required8-405Duty to pay public service company franchise tax8-406Credits against public service company franchise tax8-406.1Repealed by Acts 2001, c. 160, § 1, and Acts 2001, c. 161, § 1, eff. July 1, 20018-407Telephone lifeline service tax credit8-408Powers and duties of Department8-409Disclosure of franchise tax charges to customer8-410Abrogated by Acts 1995, c. 492, § 3, as amended by Acts 1996, c. 10, § 1; Acts 1999, c. 598, § 1; Acts 1999, c. 599, § 1; Acts 2000, c. 448, § 1; Acts 2003, c. 454, § 1; Acts 2006, c. 394, § 4; Acts 2007, c. 370, § 4; Acts 2008, c. 391, § 1, eff. June 30, 20098-411Job creation tax credit8-412Neighborhood and community assistance contributions tax credit8-413Wages and benefits paid to employees with disabilities tax credit8-414Repealed by Acts 1999, c. 492, § 1, eff. July 1, 1999; Acts 1999, c. 510, § 1, eff. July 1, 19998-415Employer-provided long-term care insurance tax credit8-416Abrogated by Acts 1998, c. 660, § 3, as amended by Acts 2001, c. 611, § 1, eff. June 30, 20048-417Credits against public service company franchise tax