Md. Code Ann., Tax-Gen. § 8-407
A telephone company may claim a credit against the public service company franchise tax equal to all approved and applicable federal and State tariff charges for telephone lifeline service not billed to eligible subscribers as provided in § 8-201 of the Public Utilities Article.
Added by Acts 1988, c. 568, § 1, eff. Jan. 1, 1989. Amended by Acts 1998, c. 653, § 1, eff. Oct. 1, 1998; Acts 2010, c. 52, § 1, eff. Oct. 1, 2010.