Tax - General

This is Article gtg of the Code of State, titled “Tax - General.” It’s comprised of the following 651 sections.

§ gtg-1-101
Following words have the meanings indicated in this article
§ gtg-1-201
The Definition of Legal Holiday
§ gtg-1-202
Rules for Administering and Collecting Taxes
§ gtg-1-203
Article for formal requirements with the document.
§ gtg-1-204
Issuance of Employer Licenses
§ gtg-1-205
Renewal of Licenses and Permits
§ gtg-1-301
Following words have the meanings indicated for this subtitle
§ gtg-1-302
§ gtg-1-303
Evaluations of Tax Credit Termination
§ gtg-1-304
Evaluation of a tax credit shall be completed by an evaluation committee appointed
§ gtg-1-305
Tax Credit Evaluation Before June 30
§ gtg-1-306
The Comptroller's and The Department of Budget and Management's Duties During a Evaluation
§ gtg-1-307
Legislative Services Submission of Evaluation Report on Tax Credit
§ gtg-1-308
Public Hearing on Tax Credit Evaluation Report
§ gtg-1-309
State Evaluation Committee
§ gtg-1-310
Tax Credits Will Be Reevaluated Every 5 years.
§ gtg-1-311
Tax Credit Evaluation Act
§ gtg-10-101
Tax Terms Defined
§ gtg-10-102
Taxes Imposed on an Individual's Taxable Income
§ gtg-10-102.1
Meaning of "Distributable Cash Flow," "Liability Reserve," and Other Cash-Related Terms and Concepts
§ gtg-10-103
County Income Taxes
§ gtg-10-104
Regulations related to the income tax
§ gtg-10-105
Maryland Taxable Income Brackets
§ gtg-10-106
rules related to fix the income tax by the county
§ gtg-10-106.1
Laws taxing certain Maryland residents who are not subject to the county income tax under 10-106.
§ gtg-10-107
Federal Income Tax Interpretations
§ gtg-10-108
Internal Revenue Code
§ gtg-10-109
Credits/Allowances Issued by the Comptroller
§ gtg-10-110
Business Tax Structure Will Be Reviewed by Commission.
§ gtg-10-201
How to calculate individual taxable income
§ gtg-10-203
How to Calculate an Individual's Maryland Adjusted Gross Income
§ gtg-10-204
Taxable Income of Individuals
§ gtg-10-205
§ gtg-10-205
§ gtg-10-206
How Maryland calculates federal adjusted gross income
§ gtg-10-207
Federal Adjusted Gross Income
§ gtg-10-207
Federal Adjusted Gross Income
§ gtg-10-208
Monetary Amounts
§ gtg-10-209
Meaning of "Employment Requirement System"
§ gtg-10-210
State Income Regulations
§ gtg-10-210.1
Types of Vehicles Explained
§ gtg-10-211
Filing a Federal Return
§ gtg-10-211.1
Health Insurance Mandates
§ gtg-10-212
details about to determine Maryland taxable income
§ gtg-10-213
Subtraction Modifications For Volunteer Emergency Personnel
§ gtg-10-217
Standard Deduction for Taxes
§ gtg-10-218
Prerequisites in order to itemize deductions on your Maryland income tax.
§ gtg-10-219
Nonresident Claims to Maryland
§ gtg-10-220
Claims To Be Made By A State Resident Individual Living For A Part Of Taxable Year
§ gtg-10-222
Maryland defines tax preference items
§ gtg-10-223
The Comptroller's Duties to Collect Income Tax Information
§ gtg-10-301
Modified Income Is Nothing But Taxable Income.
§ gtg-10-304
How Maryland Corporations are Taxed
§ gtg-10-305
Corporation's Maryland Modified Income is determined by adding the Federal Taxable income to the following:
§ gtg-10-306
Modified Amount is Added to Federal Taxable Income.
§ gtg-10-306.1
specific meaning of words under this section
§ gtg-10-306.2
Definition of Legal Terms
§ gtg-10-307
extent of federal taxable income rules
§ gtg-10-308
additional provisions on corporate taxation
§ gtg-10-309
Federal Taxable Income is Determined by Subtracting Modifications.
§ gtg-10-310
Taxable Income of a Corporation
§ gtg-10-401
Financial Adjustments
§ gtg-10-402
How Maryland computes corporate income tax
§ gtg-10-403
"Financial institution" meaning under this section
§ gtg-10-501
Computation of Maryland Taxable Income
§ gtg-10-502
not filing federal income tax return
§ gtg-10-503
When The Taxable Year of an Individual Terminates
§ gtg-10-504
Accounting Period Changes for Maryland Taxable Income
§ gtg-10-601
Income Tax Rates Can Be Computed By Referring Section 10-105.
§ gtg-10-602
Tax requirements and guidelines for Maryland citizens.
§ gtg-10-603
State income tax rate rules.
§ gtg-10-604
How To Compute The County Income Tax
§ gtg-10-701
claiming credits against income tax
§ gtg-10-701.1
State Income Tax Credit
§ gtg-10-702
Employee qualification definitions in Enterprise Zone Employment Development Areas
§ gtg-10-703
Resident credit claims during taxable year
§ gtg-10-703.2
meaning of "installment sale" under this section
§ gtg-10-704
An individual may claim a credit against the State
§ gtg-10-704.1
Definition Of The Terms "Cogenerator" and "Electricity Supplier".
§ gtg-10-704.4
Maryland Allows Credits Against Income Tax on Wages
§ gtg-10-704.5
Claiming State Income Tax Credit
§ gtg-10-704.6
State Income Tax Credit for Community Assistance Contributions
§ gtg-10-704.7
Law Effective Until 06/30/2013 Per Chapter 467 Of 2012
§ gtg-10-704.8
"Claiming a State tax credit"
§ gtg-10-705
Submitting satisfactory evidence for entitled credit
§ gtg-10-706
Allowance of State Income Tax Credits
§ gtg-10-707
Claiming State Income Tax
§ gtg-10-709
meaning of words under this section
§ gtg-10-710
Meaning of "long term care insurance".
§ gtg-10-711
Laws in Effect Until June 30, 2013
§ gtg-10-714
claiming income tax for One Maryland project costs
§ gtg-10-715
An individual or corporation may claim a credit
§ gtg-10-716
meaning of words under this section
§ gtg-10-717
Rules for Classroom Teachers in Correctional Facilities
§ gtg-10-718
§ gtg-10-720
Various Sections Of Maryland State Government
§ gtg-10-721
Law Effective Until 06/30/2021 Per Chapter 20 Of 2010
§ gtg-10-722
meaning of words under this section
§ gtg-10-723
Individuals Claiming Credits for State Income Taxes
§ gtg-10-724
aquaculture oyster float meaning under this section
§ gtg-10-725
Biotechnology definition and qualification for investment tax credits
§ gtg-10-726
Intended Meaning of Key Terms
§ gtg-10-727
Law Effective Until 06/30/2018 Per Chapter 566 Of 2011
§ gtg-10-729
Word Meanings and Credit Claims
§ gtg-10-730
meaning of words under this section
§ gtg-10-731
Qualification for Health Enterprise Zone Credit
§ gtg-10-732
Definition of "Costs," "Department," and "Secretary"
§ gtg-10-804
Filing Income Tax Returns With The Comptroller
§ gtg-10-804.1
Maryland corporate group definition and guidelines
§ gtg-10-805
Tax Filing Requirements
§ gtg-10-806
When to file an income tax return.
§ gtg-10-807
Filing Tax Returns
§ gtg-10-808
Authorized agent may file tax return for individuals.
§ gtg-10-809
Directions to the people to file income tax returns
§ gtg-10-810
Regulations to a corporation having Maryland taxable income
§ gtg-10-811
Members of Affiliated Groups of Corporations
§ gtg-10-812
Income tax exemption and return eligibility criteria
§ gtg-10-813
When Income Tax Return Happen In Maryland State
§ gtg-10-814
Partnerships and The Internal Revenue Code
§ gtg-10-815
Internal Revenue Code
§ gtg-10-816
Each corporation shall file a declaration of estimated income tax
§ gtg-10-817
A person shall file an income tax
§ gtg-10-818
Conditions regarding tax exemption under 10-104.
§ gtg-10-819
Regulations applicable to limited liability companies regarding tax returns
§ gtg-10-820
Partnership Regulations
§ gtg-10-821
Requirements for corporations when filing returns.
§ gtg-10-822
Consequences for Withholding Income Taxes
§ gtg-10-823
Examinations by the Comptroller
§ gtg-10-824
Income tax return preparer shall file qualified returns.
§ gtg-10-827
Tax Return Information Reports
§ gtg-10-828
The Financial Institutions Article
§ gtg-10-829
Information Return for Non-Taxable Personal Services
§ gtg-10-830
Real estate return filing procedures.
§ gtg-10-901
Payment of income tax.
§ gtg-10-902
Guidelines for Filing Quarterly Income Tax Reports
§ gtg-10-905
"Words with following the meanings "
§ gtg-10-906
Duties of Employers or Payors
§ gtg-10-907
Nonresident State Income Tax Withholding
§ gtg-10-908
Income tax withholding regulations.
§ gtg-10-909
Employer required to withhold income taxes.
§ gtg-10-910
Exceptions that an employee has dealing with income tax
§ gtg-10-911
Each employer or payor shall prepare a statement
§ gtg-10-912
Definitions of "Net Proceeds," "Resident Entity," and "Non-Resident Entity"
§ gtg-10-913
The Comptroller's Publishing Guidelines for Maximum Income Eligibility
§ gtg-11-101
Retail Associations Defined
§ gtg-11-102
Who Taxes Are Imposed On
§ gtg-11-103
Presumption that any sale is subject to the sales and use tax.
§ gtg-11-104
Purposes of Tax Rates
§ gtg-11-105
Filing Sales and Use Tax Returns
§ gtg-11-106
Use Tax Agreement
§ gtg-11-108
telephone calling arrangements are taxable
§ gtg-11-1A-01
Definitions of Specific Words Used in This Subtitle.
§ gtg-11-1A-02
§ gtg-11-1A-03
§ gtg-11-1A-04
Exemptions not applying to the special use tax on electricity.
§ gtg-11-1A-05
Electricity Use Requirements
§ gtg-11-1A-06
Regulations applicable to Comptroller to carry out the provisions
§ gtg-11-201
Sales tax details for agricultural purpose
§ gtg-11-201.1
_bulk vending machine_ meaning under this section
§ gtg-11-204
Applications of Sales and Use Tax
§ gtg-11-205
No sales and use tax on Flags.
§ gtg-11-206
specific meaning of words under this section
§ gtg-11-207
Application of Sales and Use Taxes
§ gtg-11-208
§ gtg-11-209
Sales and Use Tax Guidelines
§ gtg-11-210
The sales and use tax does not apply to a sale
§ gtg-11-211
Application of Sales and Use Taxes
§ gtg-11-212
Sales and use tax exclusions
§ gtg-11-213
Taxation Guidelines for Manufactured homes
§ gtg-11-214
not applicable using tangible personal property
§ gtg-11-214.1
Definition of Precious Metal Bullion or Coins
§ gtg-11-215
Sales tax exemptions
§ gtg-11-216
Sales and Use Tax Doesn't Apply to Certain Tangible Personal Property.
§ gtg-11-217
"Research and development"
§ gtg-11-218
When Sale Tax Doesn't Apply In Maryland State
§ gtg-11-219
Sales and Use tax.
§ gtg-11-220
Sales and use tax regulations.
§ gtg-11-221
Exclusions from State Sales and Use Tax
§ gtg-11-222
Exclusion of sales and use tax
§ gtg-11-223
Sales of buses for the use for the public does not require a sale and use tax
§ gtg-11-224
"The sales and use tax"
§ gtg-11-225
Privacy Of Computer Program In Maryland State
§ gtg-11-226
Definition of "Energy Star Product"
§ gtg-11-227
Film production activity meaning under this section
§ gtg-11-228
Tax-Free Shopping Guidelines
§ gtg-11-229
Regulations applicable to the sales and use tax
§ gtg-11-230
About Wind/Solar Energy Equipment In Maryland State Government
§ gtg-11-231
Sales and Tax Stipulations for Occupying Rooms and Lodgings
§ gtg-11-301
Computation of Sales Tax
§ gtg-11-302
Sale Prices As Maryland State law
§ gtg-11-303
Buyers may claim depreciation on certain items
§ gtg-11-401
Regulations applicable to a Vendor
§ gtg-11-402
Vendor Sales Rights
§ gtg-11-403
A vendor shall collect the applicable sales
§ gtg-11-404
§ gtg-11-405
Regulations to vendors of tangible personal property
§ gtg-11-406
Impracticable Retail Practices and Vendor's Business
§ gtg-11-407
What the Comptroller may not do
§ gtg-11-408
Vendor has to be provided exemption before resale
§ gtg-11-409
Provisions of Rebate Issuance
§ gtg-11-410
"Sales and use tax "
§ gtg-11-501
Paying Sales Taxes to Vendors
§ gtg-11-502
Each vendor shall complete & file a sales
§ gtg-11-503
The Comptroller and Good Causes
§ gtg-11-504
Vendor Should Allow Comptroller to Inspect Sales Records
§ gtg-11-505
Item Transfer Regulations
§ gtg-11-601
A buyer who fails to pay the sales shall pay the sales
§ gtg-11-701
meaning of words under this subtitle
§ gtg-11-702
rules regarding getting licensed by comptroller
§ gtg-11-703
License for the business of an out-of-state vendor.
§ gtg-11-704
Comptroller's Issuance of Business License
§ gtg-11-705
Business of an out-of-state vendor or retail vendor.
§ gtg-11-706
Maryland License Expiration Guidelines & Requirements Of Expiration.
§ gtg-11-707
Special License Circumstances
§ gtg-11-708
Displaying Business Licenses
§ gtg-11-709
license is not transferable except under this section
§ gtg-11-710
Denial of license by Maryland comptroller
§ gtg-11-711
Comptroller Hearing Rights
§ gtg-11-712
Retail Vendor Business
§ gtg-12-101
"Terms relates to sale and purchase of tobacco and cigarette"
§ gtg-12-102
Tax Imposed On Cigarettes and other Tobacco Products
§ gtg-12-103
Products subject to the tobacco tax.
§ gtg-12-104
Definition of "Consumer"
§ gtg-12-105
Tobacco Tax Rates
§ gtg-12-201
rules related to complete and file with the Comptroller a tobacco tax return by the manufacturer
§ gtg-12-202
Wholesaler Tobabbco Tax Return Filing Requirements
§ gtg-12-203
Duties of Wholesalers.
§ gtg-12-301
licensed wholesaler for other tobacco products wholesaler
§ gtg-12-302
A manufacturer of sample cigarettes shall pay the tobacco tax
§ gtg-12-303
Licensed Wholesaler Purchase of Tax Stamps
§ gtg-12-304
Manufacturer Tobacco Tax Package Statement Requirements
§ gtg-12-305
Only tax stamped cigarettes may be sold.
§ gtg-13-1001
Consequences of Not Filling Out an Amusement Tax Return Properly
§ gtg-13-1002
Penalty for Filing False Alcoholic Beverage Tax Returns
§ gtg-13-1003
Amusement Tax Returns
§ gtg-13-1004
Consequences for False Income Tax Return Preparation
§ gtg-13-1005
Consequences of Not Paying The Amusement Tax
§ gtg-13-1006
Violations by Persons Required to Collect Sales and Use Tax
§ gtg-13-1007
Income Tax Withholding
§ gtg-13-1008
Keeping Records for The Amusement Tax
§ gtg-13-1009
A person who participates in evading is guilty
§ gtg-13-101
Maryland Tax Terms Defined
§ gtg-13-1010
A person is subject to a fine
§ gtg-13-1011
Punishments for Counterfeiting an Alcoholic Beverage Tax Stamp
§ gtg-13-1012
Counterfeiting tobacco tax stamps is a crime
§ gtg-13-1013
Maryland tax laws on alcoholic beverages
§ gtg-13-1014
Rules regarding the sale of tobacco without stamps and its fines
§ gtg-13-1015
Shipping of cigarettes or tobacco
§ gtg-13-1016
Punishments for out-of-state business violations.
§ gtg-13-1017
Tax in violation Law of Maryland
§ gtg-13-1018
Unauthorized Disclosure - Misdemeanor
§ gtg-13-1019
Fine for income tax return preparer disclosing information
§ gtg-13-102
penalty for unpaid taxes
§ gtg-13-1020
A Person Violating Title 5 Committed a Misdemeanor
§ gtg-13-1021
Violations of comptroller regulations punishment fine and imprisonment
§ gtg-13-1022
failing to take action the comptroller requires
§ gtg-13-1023
Negligence and failure to provide information.
§ gtg-13-1024
Tax Evasion Penalties
§ gtg-13-1025
Assault of a Tax Collector
§ gtg-13-1026
Employee or officer Failing to perform duty for Maryland
§ gtg-13-1027
Failure to Perform Duty
§ gtg-13-1029
Law regarding guilty parties who violate title 9, subtitle 3 of the article.
§ gtg-13-103
How to apply a payment.
§ gtg-13-1030
It's a misdemeanor for someone to help another person make a false claim for motor fuel tax.
§ gtg-13-1031
Turbine fuel seller Law of Maryland
§ gtg-13-104
Unpaid Tax Liability Terms
§ gtg-13-105
The Comptroller Makes Regulations Pending The Approval of The Treasurer
§ gtg-13-1101
Maryland law deadline for financial institution tax
§ gtg-13-1102
Restrictions on Collection of Admissions and Amusement Tax
§ gtg-13-1103
The time limitations of imposed taxes.
§ gtg-13-1104
A claim may not be filed after 3 years
§ gtg-13-201
The definition of "tax information" in this subtitle.
§ gtg-13-202
Employee of the State may not disclose, in any manner, any tax information.
§ gtg-13-203
Taxing official refers to a US tax collector, employee of the US Treasury, or an out of state official."
§ gtg-13-204
Regulations regarding tax return inspections.
§ gtg-13-205
§ gtg-13-206
Comptroller may make an agreement with the appropriate authority of any other state that has laws similar to the motor carrier tax
§ gtg-13-207
Income Tax Return Preparer Person Determination
§ gtg-13-301
Policies for examining tax returns
§ gtg-13-302
The tax department may examine a tax return at any time.
§ gtg-13-303
Governmental unit fails to file a tax return
§ gtg-13-304
Failing to comply with a demand for a return.
§ gtg-13-401
Auditor Examination of Tax Collection
§ gtg-13-402
What happens if governmental unit fails to file the return
§ gtg-13-403
Result of failure to keep 4-202 records.
§ gtg-13-405
What the Comptroller may
§ gtg-13-406
Comptroller Rights to Assess Amount Due
§ gtg-13-407
What happens if Governmental unit fails to keep the records required
§ gtg-13-408
Persons must pay taxes on tobacco sales.
§ gtg-13-409
Final determination issues by Internal Revenue Service
§ gtg-13-410
Tax collector should mail an assessment
§ gtg-13-411
An assessment of tax under this article is correct.
§ gtg-13-412
motor fuel tax Law of Maryland
§ gtg-13-413
Assessment of interest, penalties and collection fees.
§ gtg-13-501
State definition of a tax determining agency.
§ gtg-13-504
State tax from other states
§ gtg-13-505
"A court may not issue an injunction to prevent the assessment or collection of a tax."
§ gtg-13-508
Admissions and amusement Tax
§ gtg-13-509
filing a timely application
§ gtg-13-510
Section 13-510 Tax Court Appeals
§ gtg-13-511
"A register or person in interest may may appeal to the Court of Special Appeals in regards to an orphans court."
§ gtg-13-514
When you may appeal to the tax court in Maryland.
§ gtg-13-515
Appearing in Tax Court without a lawyer
§ gtg-13-516
Tax Court Appeals
§ gtg-13-517
Asked of the Tax Court
§ gtg-13-518
Tax Court may file a brief or memorandum.
§ gtg-13-519
§ gtg-13-520
What the clerk of the Tax Court immediately shall issue
§ gtg-13-521
"A party may take a deposition in or out of state in the instance of a civil case."
§ gtg-13-522
Failure to Comply
§ gtg-13-523
Appealing before Tax Court
§ gtg-13-524
The tax court can operate without being bound by the technical rules of evidence.
§ gtg-13-525
People may Request Rulings on Laws from the Tax Court.
§ gtg-13-526
Origins of Tax Court
§ gtg-13-527
Tax Court provision of documentation to parties involved
§ gtg-13-528
§ gtg-13-529
Tax Court shall issue a written order in each appeal
§ gtg-13-532
You can contest Tax Court rulings.
§ gtg-13-601
Failure of payment of imposed taxes results in interest building on original tax.
§ gtg-13-602
Interest imposed by tax collectors
§ gtg-13-603
Interest may be paid on claims of refund.
§ gtg-13-604
The interest rate is set by the Comptroller.
§ gtg-13-605
In the regards of delinquent taxes interest may not be assessed on a penalty.
§ gtg-13-606
Unpaid Tax Interest Waiving
§ gtg-13-701
Penalty for unpaid tax.
§ gtg-13-702
Penalties assessed for failing to pay appropriate taxes
§ gtg-13-703
"If a governmental employee evades taxes than a penalty shall be assessed."
§ gtg-13-704
A tax collector may assess a fee of up to 100 percent for persons attempting to evade a tax.
§ gtg-13-705
"The Comptroller shall assess a penalty not exceeding $500 if an individual files an income tax return..."
§ gtg-13-706
Income tax holding law of Maryland
§ gtg-13-707
The Comptroller may suspend & revoke any business license
§ gtg-13-708
Tax collector Law of Maryland
§ gtg-13-709
Penalty for unpaid assessments.
§ gtg-13-710
Seizure of distilled spirits and mash during arrest
§ gtg-13-711
Penalty for unpaid tobacco tax.
§ gtg-13-712
Forfeit of license by evading admission ticket taxes.
§ gtg-13-713
A person will be charged $30 for a check that is not honored.
§ gtg-13-714
Section 13-714 Tax Collector Penalty Waiver
§ gtg-13-715
Regulations regarding income tax return preparer.
§ gtg-13-716
Maryland Law Regarding Underpayment of Estate Tax.
§ gtg-13-717
"An income tax return preparer who fails to file a return as required is due to reasonable cause and is not due to willful neglect."
§ gtg-13-801
Terms of repayment of unpaid tax and interest.
§ gtg-13-802
Dues and processes for bulk transfers.
§ gtg-13-804
This Section Defines "Account", "Account Holder of Interest", "Financial Institution", and "Obligor".
§ gtg-13-805
Unpaid taxes will result in a lien.
§ gtg-13-806
Property tax liens
§ gtg-13-807
A tax collector should file a lien where the property is located.
§ gtg-13-808
Tax lien law of Maryland
§ gtg-13-809
"A tax lien shall be paid by the person liable for the tax."
§ gtg-13-810
The Attorney General may Bring an Action in a Court to Enforce an Unsatisfied Lien per the Tax Collector.
§ gtg-13-811
Origins of tax wage lien
§ gtg-13-812
Duties of the Comptroller in tax seizures.
§ gtg-13-815
An individuals personal taxes may be aggregated if owed to the same collector
§ gtg-13-816
Payment of taxes
§ gtg-13-817
Origins of request for attachment
§ gtg-13-818
Tax cases will be tried in a more timely manner than other cases.
§ gtg-13-821
The tax collector immediately may assess the tax
§ gtg-13-824
protecting tax revenue
§ gtg-13-825
Alcoholic beverage tax specifications.
§ gtg-13-826
Acceptable securities
§ gtg-13-827
Meeting post security
§ gtg-13-828
Written request for a hearing with the tax collector.
§ gtg-13-829
Origins of a person posting the security
§ gtg-13-830
Tax collector's ability to collect on nonpaid taxes.
§ gtg-13-831
A surety is released and discharged from liability
§ gtg-13-832
collection of taxes of Comptroller
§ gtg-13-834
State Legal Definitions Regarding Contraband
§ gtg-13-835
Powers of Comptrollers and Peace Officers
§ gtg-13-836
Actions taken upon seizing contraband alcohol or tobacco products.
§ gtg-13-837
Return Of Seized Property Like Alcohol, Tobacco and Fuel Products.
§ gtg-13-838
Violation of the Alcoholic Beverage Tax Law
§ gtg-13-839
What the Comptroller or the Comptroller's designee shall do with return of alcoholic beverages/tobacco products
§ gtg-13-840
Seizure of motor fuel claims with Comptroller
§ gtg-13-841
Regulations regarding contraband alcoholic beverages.
§ gtg-13-842
Possession of Contraband Alcoholic Beverages, Tobacco or Motor Fuel
§ gtg-13-845
Property inheritance tax regulations.
§ gtg-13-901
"A refund claim may be filed with the tax collector who pays to the state."
§ gtg-13-902
Origins of a claim for refund
§ gtg-13-903
Refund Must Be Claimed Before the Stipulated Period.
§ gtg-13-904
Tax collector investigations, hearings, and findings.
§ gtg-13-905
Tax collector paying claims for refunds.
§ gtg-13-906
Regulations of the register of wills
§ gtg-13-908
Administration and collection costs involved in tax collection.
§ gtg-13-909
Tax Collector duties
§ gtg-13-912
Information regarding debtors and state agencies in Maryland.
§ gtg-13-913
Certain duties of the Central Collection Unit.
§ gtg-13-914
Information about notification of a debt to the Comptroller.
§ gtg-13-915
Central Collection Unit Certification Requirements
§ gtg-13-916
Central Collection Unit must investigate any debt upon request.
§ gtg-13-917
What the Central Collection Unit shall promptly advise
§ gtg-13-918
The Comptroller shall honor income tax refund interception requests
§ gtg-13-919
General adoption of regulations by authorities.
§ gtg-13-920
State definitions of certain tax terms.
§ gtg-13-921
Origins of what a taxing official may/not do
§ gtg-13-922
The required components of a taxing certification.
§ gtg-13-925
§ gtg-13-926
Local Officials' Tax Liabilities
§ gtg-13-927
Components of certification by a local official to the Comptroller
§ gtg-13-930
State Legal Definitions Regarding Taxes
§ gtg-13-931
Law for withholding refunds due to non-payment of taxes
§ gtg-13-932
Components of certification by a federal official to the Comptroller
§ gtg-13-935
Terms defined under the Tax-General title.
§ gtg-13-936
Residents with outstanding warrants in Anne Arundel Co.
§ gtg-13-937
The power of the comptroller to withhold income from people with outstanding warrants in Maryland.
§ gtg-13-938
Components of warrant official to the Comptroller
§ gtg-13-939
Effective Until September 30, 2013
§ gtg-2-1001
The Comptroller will distribute motor carrier tax revenue and fees
§ gtg-2-1002
Motor carrier tax refund
§ gtg-2-101
Concern of quarter and revenue tax of Maryland law
§ gtg-2-102
additonal duties under this section
§ gtg-2-103
The comptroller administers the tax laws.
§ gtg-2-104
The comptroller of tax shall be responsible for the formatting and distribution of forms.
§ gtg-2-105
Maryland Comptroller Job Duties.
§ gtg-2-106
The comptroller's job is to create tax tables.
§ gtg-2-107
Authorized employees as sworn police officers.
§ gtg-2-108
Officials are not liable for seized contraband
§ gtg-2-109
Comptroller and tax revenue policy
§ gtg-2-110
individual income tax return
§ gtg-2-1101
Comptroller distributor law
§ gtg-2-1102
Motor fuel tax revenue regulations.
§ gtg-2-1103
Distribution of Motor Tax Revenue
§ gtg-2-1104
What the Comptroller shall distribute
§ gtg-2-111
§ gtg-2-112
power of the comptroller to include income tax return form
§ gtg-2-113
Origins of what Comptroller shall include
§ gtg-2-1201
The Comptroller pays refunds
§ gtg-2-1301
Comptroller Distribution of Sales and Use Tax
§ gtg-2-1302
Section 2-1302 Comptroller Distribution Rules
§ gtg-2-1302.1
How the comptroller distributes left over funds.
§ gtg-2-1303
Origins of making the distributions
§ gtg-2-1401
Franchise tax revenue goes to the State General Fund.
§ gtg-2-1402
Origins of The Comptroller shall paying refunds
§ gtg-2-1601
Tobacco tax revenue shall pay for tobacco tax refunds.
§ gtg-2-1602
the controller decides the cost on tobacco laws
§ gtg-2-1603
Tobacco tax revenue regulation.
§ gtg-2-201
Disbursement of amusement park revenue
§ gtg-2-202
Comptroller Distribution Guidelines
§ gtg-2-203
Payment of Refunds Related to Admissions and Amusement Tax
§ gtg-2-301
Alcoholic Beverage Tax
§ gtg-2-302
Refunded alcohol tax comes from General Fund.
§ gtg-2-303
What The Comptroller shall distribute
§ gtg-2-401
Comptroller Funding for Boxing and Wrestling Laws
§ gtg-2-402
What the Comptroller shall distribute
§ gtg-2-501
The Comptroller Shall Distribute Taxes To General Fund
§ gtg-2-502
The Comptroller shall pay refunds
§ gtg-2-601
Definitions pertaining to tax, corporations, & counties.
§ gtg-2-604
Income Tax Refunds
§ gtg-2-605
Origins of The Comptroller should include within the distribution
§ gtg-2-606
Duties of Income Tax Comptroller
§ gtg-2-607
Distribution of Taxing Districts
§ gtg-2-608
Amounts distributed by the Comptroller.
§ gtg-2-608.1
municipality means taxing district income tax revenue received.
§ gtg-2-609
Distribution of the remaining income tax revenue.
§ gtg-2-610
The Comptroller distributions
§ gtg-2-613
Income Tax From Corporations
§ gtg-2-613.1
Allotment of Remaining Income Tax After Distribution
§ gtg-2-614
Comptroller Income Tax Distribution Guidelines
§ gtg-2-615
Comptroller Distribution of State Income Tax Revenue
§ gtg-2-701
Comptroller Shall Distribute Inheritance Tax to General Fund
§ gtg-2-702
Source of funds for inheritance tax refunds
§ gtg-2-801
Distribution of Maryland estate tax tax revenue to the General Fund of the State
§ gtg-2-802
Maryland estate tax
§ gtg-2-901
Maryland generation-skipping transfer tax revenue.
§ gtg-2-902
Maryland Generation-Skipping Transfer Tax
§ gtg-3-101
The Definition of "Judge" and "Tax Court"
§ gtg-3-102
§ gtg-3-103
Jurisdiction of the Tax Court
§ gtg-3-104
The Tax Court and Baltimore City
§ gtg-3-105
Powers and duties of the Tax Court.
§ gtg-3-106
Characteristics of The Tax Court
§ gtg-3-107
Tax Court
§ gtg-3-108
Appointment of the Chief Judge by the Governor.
§ gtg-3-109
details about tax court clerx
§ gtg-3-110
How The Tax Court Appoints Deputy Clerks
§ gtg-3-111
The State Tax Court of Maryland Has Various Legal Rights
§ gtg-3-112
Employment of staff for duties of the Tax Court.
§ gtg-3-113
Principal office of the Tax Court in Baltimore City.
§ gtg-4-101
Term Definitions for the Title
§ gtg-4-102
§ gtg-4-103
Who the admissions tax may not be imposed by
§ gtg-4-104
Admission and Amusement Tax Exemptions
§ gtg-4-105
Admissions and Amusement Tax Rate
§ gtg-4-201
filing of amusement tax with the Comptroller
§ gtg-4-202
Gross Receipts of Amusement Taxes
§ gtg-4-301
Gross Receipts Subject to The Admissions and Amusement Tax
§ gtg-5-101
Definition of "Alcoholic Beverage" and "Alcoholic Beverage License"
§ gtg-5-102
"Taxation on alcoholic beverage in the State."
§ gtg-5-103
"Alcoholic beverage in the State subject to the alcoholic beverage tax"
§ gtg-5-104
Alcoholic Beverage Tax Legislation.
§ gtg-5-105
Alcoholic beverage tax.
§ gtg-5-201
rules related to a person who holds a Class E, F, or G alcoholic beverage license
§ gtg-5-301
Whan a person shall pay the alcoholic beverage tax
§ gtg-5-302
What a person may not buy
§ gtg-5-303
Spirits one-half pint plus, affix tax stamps.
§ gtg-6-101
Definition of "Telecast" and "Boxing and Wrestling Contest"
§ gtg-6-102
Taxes on event tickets
§ gtg-6-103
The Boxing and Wrestling Tax Does Not Apply
§ gtg-6-104
details about boxing and wrestling tax rate
§ gtg-6-201
A boxing or wrestling promoter must file proper documentation with the state.
§ gtg-6-202
Accurate Records for The Boxing and Wrestling Tax
§ gtg-6-301
Guidelines for Gross Receipts and The Boxing and Wresting Tax
§ gtg-7-101
meaning of words under this title
§ gtg-7-104
The Comptroller may make a written agreement
§ gtg-7-105
Specifics on Board Hearings
§ gtg-7-106
Oaths, testimonies, subpoena witnesses and books, records and other documents.
§ gtg-7-107
The board of arbitrators shall determine the domicile
§ gtg-7-108
Questions to be Decided by Board of Arbitrators
§ gtg-7-109
Section 7-109 Board Domicile Determination Guidelines
§ gtg-7-110
Delegation of powers to board of arbitrators
§ gtg-7-111
Part II allows compromise unless specific law against.
§ gtg-7-112
Board of Arbitrators Compensation and Expenses
§ gtg-7-113
Controversy of a Law
§ gtg-7-114
How the Part II of this subtitle shall be interpreted
§ gtg-7-115
Maryland Uniform Act on Interstate Arbitration of Death Taxes
§ gtg-7-118
Death of Descendants
§ gtg-7-119
Death taxes.
§ gtg-7-120
applicability to pay penalty and interest in case of non payment of death taxes
§ gtg-7-121
Making Laws Uniform
§ gtg-7-122
Maryland Uniform Act on Interstate Compromise of Death Taxes.
§ gtg-7-201
"Estate" means property that is subject to administration under the Estates and Trusts Article
§ gtg-7-202
Privilege of Receiving Property Taxes
§ gtg-7-203
Inheritance Tax is Not Applicable for Annuities.
§ gtg-7-204
_clear value_ meaning for this section
§ gtg-7-207
Value of Property is Appraised Value
§ gtg-7-208
Approval of the account is deemed to be court
§ gtg-7-209
"Joint tenancy and Joint tenant"
§ gtg-7-210
Rules regarding inheritance tax
§ gtg-7-211
Rights of Inheritance Tax Payee to Assess Value
§ gtg-7-214
Inheritance Tax Particulars
§ gtg-7-215
Determination and Payment of Inheritance Tax
§ gtg-7-216
Origins of inheritance tax on property
§ gtg-7-217
Inheritance tax payment requirements
§ gtg-7-218
Definition of "Small Business"
§ gtg-7-219
Absolute Interest in Property
§ gtg-7-220
Inheritance Tax Code
§ gtg-7-221
Property Value After Owner's Death
§ gtg-7-224
Maryland on letters of adminisitration
§ gtg-7-225
Who shall file an inventory.
§ gtg-7-228
Estate Taxes and Non-Residents
§ gtg-7-231
Register Duties
§ gtg-7-232
Certification to the Comptroller of inheritance tax paid.
§ gtg-7-233
State Treasury tax
§ gtg-7-234
§ gtg-7-301
Definition of "Estate," "Maryland Estate," and "Federal Estate Tax"
§ gtg-7-302
Tax imposed on transfers.
§ gtg-7-303
The exemption under subsection (a) of this section does not include a transfer of tangible personal property
§ gtg-7-304
Death Taxes Federal Credits
§ gtg-7-305
Maryland federal estate tax return norms
§ gtg-7-305.1
Maryland estate tax extension of time request.
§ gtg-7-306
Filing The Maryland Estate Tax
§ gtg-7-307
Maryland estate tax
§ gtg-7-307
Maryland estate tax
§ gtg-7-308
Definitions of Fiduciary, Person, Person interested in estate, Tax.
§ gtg-7-309
Maryland Estate Tax
§ gtg-7-401
§ gtg-7-402
A tax is imposed on a generation-skipping transfer
§ gtg-7-403
The Maryland generation-skipping transfer tax.
§ gtg-7-404
determined Property value
§ gtg-7-405
Regulations regarding federal generation-skipping transfer tax return
§ gtg-7-406
Maryland Generation-Skipping Transfer Tax
§ gtg-8-101
Definition of Financial and Bank-Related Terms and Concepts
§ gtg-8-102
Reasoning of Imposition of Franchise Taxes
§ gtg-8-201
meaning of words under this subtitle
§ gtg-8-202
Franchise tax to be imposed annually.
§ gtg-8-203
The financial institution franchise tax rate is 7%
§ gtg-8-204
How a Financial Institution Computes its Earnings
§ gtg-8-205
Meanings for certain words.
§ gtg-8-206
taxable net earnings
§ gtg-8-207
A financial institution may claim a credit
§ gtg-8-208
Claiming Credit as Savings or Loan Banks Conducting Business Outside The State
§ gtg-8-209
Financial institution franchise tax return.
§ gtg-8-210
Financial Institution Payment Duties
§ gtg-8-211
What the Department shall
§ gtg-8-212
Financial Institution Franchise Tax Refund Claims
§ gtg-8-214
Franchise tax credit claims allowed for financial institutions.
§ gtg-8-215
claiming credit against franchise tax allowed
§ gtg-8-216
§ gtg-8-217
State tax credit
§ gtg-8-218
Financial Institution Claims Against Franchise Tax
§ gtg-8-220
Financial Institutions Claiming Credit
§ gtg-8-221
Employee commuter benefits may be deducted from franchise tax
§ gtg-8-301
Franchise Tax Guidelines
§ gtg-8-302
§ gtg-8-303
Credit against the savings and loan association franchise tax.
§ gtg-8-304
Savings and loan association franchise tax return.
§ gtg-8-305
Savings and Loan Associations
§ gtg-8-401
Meanings for certain words.
§ gtg-8-402
details about franchise tax
§ gtg-8-402.1
Imposed taxes
§ gtg-8-403
Franchise tax
§ gtg-8-404
"Public service company and franchise tax for a year"
§ gtg-8-405
Public Service Taxes
§ gtg-8-406
How to Claim Company franchise tax?
§ gtg-8-407
Telephone Company Credits
§ gtg-8-408
"Commitment of the Department"
§ gtg-8-409
Public Service Company Franchise Tax
§ gtg-8-411
Public Service Company Claims
§ gtg-8-412
claim credit against franchise tax by public service company
§ gtg-8-413
Business Entites for The Children of a Qualified Employee
§ gtg-8-415
Credit company claims tax laws
§ gtg-8-417
A public service company may claim a credit
§ gtg-9-101
Section 9-101 Aviation Fuel Terminologies
§ gtg-9-201
Definitions of Commercial motor vehicle and Motor carrier.
§ gtg-9-202
"Tax imposed on motor carrier who operates"
§ gtg-9-203
Motor Carrier Tax Liability
§ gtg-9-204
Motor fuel tax rate.
§ gtg-9-205
Agreement with the State
§ gtg-9-207
Filing of Motor Carrier Tax Returns
§ gtg-9-208
The Comptroller may exempt a motor carrier
§ gtg-9-209
Motor Carrier Operations Records Requirements
§ gtg-9-212
Origins of computing the amount of motor fuel
§ gtg-9-213
Motor Carrier Tax
§ gtg-9-214
How a Motor carrier claims a credit based on tax.
§ gtg-9-215
A motor carrier shall pay the motor carrier tax
§ gtg-9-216
Motor Vehicle Owners Must Pay Carrier Tax.
§ gtg-9-219
A motor carrier shall obtain an indentification marker
§ gtg-9-220
A motor carrier shall display the identification marker
§ gtg-9-221
Steps Taken to Operate a Commercial Motor Vehicle
§ gtg-9-222
meaning of "Police Officer" under this subtitle
§ gtg-9-223
Following words have the meanings indicated for this section
§ gtg-9-301
Following words have the meanings indicated for this subtitle
§ gtg-9-302
A tax is imposed on motor fuel
§ gtg-9-303
Details about exemption from motor fuel tax
§ gtg-9-303.1
meaning of words under this section
§ gtg-9-304
Motor Fuel Tax exemptions
§ gtg-9-305
details about the motor fuel tax rate
§ gtg-9-308
Regulation of Fuel Sellers
§ gtg-9-309
Dealer shall keep four year records of sales
§ gtg-9-310
Fuel Sellers
§ gtg-9-314
Who the motor fuel tax on gasoline shall be paid by
§ gtg-9-315
Licensed Fuel Seller Fees
§ gtg-9-318
Circumstances Under Which The Comptroller Licenses People
§ gtg-9-319
conditions to qualify for a Class "A" license
§ gtg-9-320
Submitting a License to The Comptroller
§ gtg-9-321
Comptroller Issued Licenses and Exemption Certificates
§ gtg-9-322
Classes of licenses.
§ gtg-9-323
Exemption Certification Expiration
§ gtg-9-324
Any business with a license or cerificate of waiver shall display it conspicuously.
§ gtg-9-325
Exemption certificate.
§ gtg-9-326
Involvement in Motor Fuel Transaction and Proper Identification
§ gtg-9-327
Dealer exemptions
§ gtg-9-328
License Denial Terms
§ gtg-9-329
The Comptroller shall give the person an opportunity for a hearing
§ gtg-9-330
comptroller may cancel a license or exemption certificate
§ gtg-9-331
The Comptroller shall notify the licensee & certificate holder
§ gtg-9-332
Cancellation Aggrievement Appeals
§ gtg-9-333
Requests for License Cancellation
§ gtg-9-334
The revocation of a license does not discharge a perso
§ gtg-9-335
The Comptroller shall surrender the bond filed by a licensee.
§ gtg-9-336
Registration of a motor vehicle propelled by special fuel.
§ gtg-9-337
A person may not engage in the business of a dealer