Md. Code Ann., Tax-Gen. § 8-409
Disclosure of franchise tax charges to customer
Effective Jan 1, 2000Added by Acts 1992, 1st Sp. Sess., c. 1, § 3. Amended by Acts 1997, c. 629, § 1, eff. Jan. 1, 1998; Acts 1997, c. 630, § 1, eff. Jan. 1, 1998; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000.State of Maryland
- (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 this subtitle.
Added by Acts 1992, 1st Sp. Sess., c. 1, § 3. Amended by Acts 1997, c. 629, § 1, eff. Jan. 1, 1998; Acts 1997, c. 630, § 1, eff. Jan. 1, 1998; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000.