reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  8-208 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-208 - Tax Credit -- for Tax Paid to Other State

    A savings bank or savings and loan association doing business outside this State may claim a credit against the financial institution franchise tax equal to the amount paid to another jurisdiction as:         (1)    a tax based on savings accounts or saving share accounts bought in this State;        (2)    a tax on gross receipts from business done in this State; or        (3)    a tax on income derived from business done in this State.
MD. Tax - General Code Ann. §  8-209 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-209 - Returns and Declarations

    (a)    Each financial institution existing or doing business in the State during any part of the fiscal year of the financial institution shall complete, under oath, and file with the Department a financial institution franchise tax return on or before the 15th day of the 3rd month after the end of that fiscal year.    (b)    (1)    Each financial institution that reasonably expects its financial institution franchise tax for a year to exceed $1,000 shall complete, under oath, and file with the Department a declaration of estimated tax, on or before the 15th day of the 4th month of the accounting period used as the fiscal year of the financial institution.        (2)    A financial institution required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Department a quarterly estimated tax return on or before the 15th day of the 6th, 9th, and 12th months of that year.    (c)    To properly identify persons listed in a return or document, a person shall include in a return or document the Social Security or other identifying number that the Department requires.
MD. Tax - General Code Ann. §  8-210 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-210 - Tax Payment

    (a)    Except as provided in subsection (b) of this section, a financial institution shall pay the financial institution franchise tax with the return that covers the period for which the tax is due.    (b)    Each financial institution required to file quarterly estimated financial institution franchise tax returns shall pay:        (1)    at least 25% of the estimated financial institution franchise tax shown on the declaration or amended declaration for a taxable year:            (i)    with the declaration or amended declaration that covers the year; and            (ii)    with each quarterly return for that year; and        (2)    any unpaid financial institution franchise tax for the year shown on the financial institution franchise tax return that covers that year, with the return.
MD. Tax - General Code Ann. §  8-211 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-211 - Administration by Department

    The Department shall:         (1)    administer the laws that relate to the financial institution franchise tax, consistent with this subtitle and with Title 10 of this article;        (2)    adopt reasonable regulations to administer the provisions of laws that relate to the financial institution franchise tax, including regulations that establish, without regard to the methods required under Title 10 of this article, methods for allocation of net earnings based on gross volume of transactions;        (3)    design the returns and other forms that, on completion, provide the information required for the administration of the financial institution franchise tax law;        (4)    collect the financial institution franchise tax revenue, including penalties and interest; and        (5)    certify that revenue to the Comptroller.
MD. Tax - General Code Ann. §  8-212 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-212 - Certifications for Payment of Refunds

    If a financial institution franchise tax refund claim under § 13-901 of this article is allowed, the Department shall certify the amount to the Comptroller for payment.
MD. Tax - General Code Ann. §  8-214 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-214 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article

    A financial institution may claim a credit against the financial institution franchise tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.
MD. Tax - General Code Ann. §  8-215 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-215 - Credit for Neighborhood and Community Assistance

    A financial institution may claim a credit against the financial institution franchise tax for neighborhood and community assistance contributions as provided under § 6-404 of the Housing and Community Development Article.
MD. Tax - General Code Ann. §  8-216 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-216 - Credit for Wages, Child Care, and Transportation for Employees With Disabilities

    A financial institution may claim a credit against the financial institution franchise tax for:        (1)    wages paid to a qualified employee with a disability; and        (2)    (i)    child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; or            (ii)    transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21–309 of the Education Article.
MD. Tax - General Code Ann. §  8-217 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-217 - Credit for Businesses That Create Jobs

    A financial institution may claim a State tax credit against the financial institution franchise tax payable under this subtitle as provided under § 9-230 of the Tax - Property Article.
MD. Tax - General Code Ann. §  8-218 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-218 - Credit for Employer-Provided Long-Term Care Insurance

    A financial institution may claim a credit against the financial institution franchise tax for employer-provided long-term care insurance as provided under § 10-710 of this article.
MD. Tax - General Code Ann. §  8-220 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-220 - One Maryland Economic Development Tax Credits

    A financial institution may claim a credit against the financial institution franchise tax for One Maryland project costs and start–up costs as provided under Title 6, Subtitle 4 of the Economic Development Article.
MD. Tax - General Code Ann. §  8-221 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 2 - Financial Institution Franchise Tax|Section 8-221 - Credit for Commuter Benefit Costs

    A financial institution may claim a credit against the financial institution franchise tax for the cost of providing commuter benefits to the business entity’s employees as provided under § 2-901 of the Environment Article.
MD. Tax - General Code Ann. §  8-301 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 3 - Savings and Loan Association Franchise Tax|Section 8-301 - Imposition of Tax

    (a)    For all taxable years beginning before January 1, 2001, a franchise tax, measured by deposits held in the State, is imposed, for each calendar year, on each savings and loan association.    (b)    For all taxable years beginning after December 31, 2000, the savings and loan association franchise tax is terminated.
MD. Tax - General Code Ann. §  8-302 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 3 - Savings and Loan Association Franchise Tax|Section 8-302 - Tax Rate

    The savings and loan association franchise tax rate is 0.013% of the total withdrawal value of the deposits that a savings and loan association holds in the State on December 31st.
MD. Tax - General Code Ann. §  8-303 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 3 - Savings and Loan Association Franchise Tax|Section 8-303 - Credit for Other Taxes

    A savings and loan association organized under the laws of this State and doing business outside this State may claim a credit against the savings and loan association franchise tax in an amount that equals any tax paid to another jurisdiction as a franchise tax on deposits held in this State.
MD. Tax - General Code Ann. §  8-304 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 3 - Savings and Loan Association Franchise Tax|Section 8-304 - Returns

    Each savings and loan association that, on December 31, holds deposits in the State shall complete, under oath, and file with the Comptroller a savings and loan association franchise tax return, on or before April 15 of the next year.
MD. Tax - General Code Ann. §  8-305 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 3 - Savings and Loan Association Franchise Tax|Section 8-305 - Tax Payment

    A savings and loan association shall pay the savings and loan association franchise tax with the return that covers the period for which the tax is due.
MD. Tax - General Code Ann. §  8-402 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-402 - Imposition of Tax

    (a)    A franchise tax, measured by gross receipts, is imposed, for each calendar year, on each public service company:        (1)    engaged in a telephone business in the State; or        (2)    engaged in the transmission, distribution, or delivery of electricity or natural gas in the State.    (b)    The tax imposed under subsection (a) of this section does not apply to a public service company that is:        (1)    a county;        (2)    a municipal corporation;        (3)    a nonprofit electric cooperative; or        (4)    a public–private partnership formed for the generation of clean or renewable energy if:            (i)    30% or more of the electricity generated through the public–private partnership is purchased by the public partner; and            (ii)    the clean or renewable energy generating station is sited on an eligible clean and renewable energy generation site as determined by the Department of the Environment, including:                1.    rooftops;                2.    parking lots;                3.    landfills;                4.    brownfields sites;                5.    voluntary cleanup program sites;                6.    reclaimed mines;                7.    Superfund sites; and                8.    sediment or retention ponds.    (c)    The Department of the Environment may adopt regulations regarding the determination of eligible clean or renewable energy generation sites under subsection (b)(4) of this section.
MD. Tax - General Code Ann. §  8-402.1 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-402.1 - Imposition of Delivery Tax

    (a)    (1)    In addition to any tax imposed under § 8-402 of this subtitle, a franchise tax is imposed for each calendar year on each public service company engaged in the transmission, distribution, or delivery of electricity or natural gas in the State.        (2)    The tax imposed under this section is measured by kilowatt hours of electricity or therms of natural gas delivered by the public service company for final consumption in the State.    (b)    The tax imposed under subsection (a) of this section does not apply to therms of natural gas delivered for final consumption by a public service company that is:        (1)    a county; or        (2)    a municipal corporation.
MD. Tax - General Code Ann. §  8-403 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-403 - Tax Rates

    (a)    The rate of the franchise tax imposed under § 8-402 of this subtitle is 2% of gross receipts derived from business in the State.    (b)    The rate of the tax imposed under § 8-402.1 of this subtitle is:        (1)    0.062 cents for each kilowatt hour of electricity delivered by the public service company for final consumption in the State; and        (2)    0.402 cents for each therm of natural gas delivered by the public service company for final consumption in the State.
MD. Tax - General Code Ann. §  8-404 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-404 - Returns and Declarations

    (a)    Each public service company that, in a calendar year, has gross receipts derived from business in the State or delivers electricity or natural gas for final consumption in the State shall complete, under oath, and file with the Department a public service company franchise tax return, on or before April 15th of the next year.    (b)    (1)    Each public service company that reasonably expects its public service company franchise tax for a year to exceed $1,000 shall complete, under oath, and file with the Department a declaration of estimated tax, on or before April 15 of that year.        (2)    A public service company required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Department a quarterly estimated tax return on or before June 15, September 15, and December 15 of that year.    (c)    A public service company shall file with the return an attachment that states any information that the Department requires to determine gross receipts derived from business in the State or kilowatt hours or therms of natural gas delivered for final consumption in the State.
MD. Tax - General Code Ann. §  8-405 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-405 - Tax Payment

    (a)    Except as provided in subsection (b) of this section, each public service company shall pay the public service company franchise tax with the return that covers the period for which the tax is due.    (b)    A public service company required to file estimated public service company franchise tax returns under § 8-404(b) of this subtitle shall pay:        (1)    at least 25% of the estimated public service company franchise tax shown on the declaration or amended declaration for a taxable year:            (i)    with the declaration or amended declaration that covers the year; and            (ii)    with each quarterly return for that year; and        (2)    any unpaid public service company franchise tax for the year shown on the public service company franchise tax return that covers that year, with the return.
MD. Tax - General Code Ann. §  8-407 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-407 - Telephone Lifeline Service Charges

    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.
MD. Tax - General Code Ann. §  8-408 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-408 - Administration by Department

    The Department shall:         (1)    administer the laws that relate to the public service company franchise tax;        (2)    adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;        (3)    design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;        (4)    collect the public service company franchise tax revenue, including penalties and interest;        (5)    pay that revenue into the General Fund of the State; and        (6)    certify to the Comptroller that revenue.
MD. Tax - General Code Ann. §  8-409 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-409 - Tax as Customer Charge

    (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.
MD. Tax - General Code Ann. §  8-411 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-411 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article

    A public service company may claim a credit against the public service company franchise tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.
MD. Tax - General Code Ann. §  8-412 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-412 - Credit for Neighborhood and Community Assistance

    A public service company may claim a credit against the public service company franchise tax for neighborhood and community assistance as provided under § 6-404 of the Housing and Community Development Article.
MD. Tax - General Code Ann. §  8-413 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities

    A public service company may claim a credit against the public service company franchise tax for:        (1)    wages paid to a qualified employee with a disability; and        (2)    (i)    child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; or            (ii)    transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21–309 of the Education Article.
MD. Tax - General Code Ann. §  8-415 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-415 - Credit for Employer-Provided Long-Term Care Insurance

    A public service company may claim a credit against the public service company franchise tax for employer-provided long-term care insurance as provided under § 10-710 of this article.
MD. Tax - General Code Ann. §  8-417 (2021)
2021 Maryland Statutes|Tax - General|Title 8 - Franchise Taxes|Subtitle 4 - Public Service Company Franchise Tax|Section 8-417 - Credits Against the Public Service Franchise Tax

    (a)    A public service company may claim a credit against the public service company franchise tax in an amount equal to:        (1)    .002 cents for each kilowatt hour of electricity in excess of 500 million up to 1,500 million kilowatt hours during a calendar year delivered for final consumption to a single industrial customer for use in a production activity at the same location in the State; and        (2)    0.0455 cents for each kilowatt hour of electricity in excess of 1,500 million kilowatt hours during a calendar year delivered for final consumption to a single industrial customer for use in a production activity at the same location in the State.    (b)    A public service company may claim a credit against the public service company franchise tax in an amount equal to the tax imposed for each therm of natural gas delivered for final consumption in the State to an industrial customer for use in a production activity in the State.    (c)    The Public Service Commission shall require that the credits allowed under this section are passed through to the customers to whom the electricity or natural gas on which the credits are based is delivered.
MD. Tax - General Code Ann. §  9-101 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 1 - Definitions|Section 9-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Aviation fuel” means:        (1)    aviation gasoline; or        (2)    turbine fuel.    (c)    (1)    “Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:            (i)    is invoiced as aviation gasoline; or            (ii)    is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.        (2)    “Aviation gasoline” does not include gasoline used to propel a motor vehicle.    (d)    “Clean-burning fuel” means, when used for motor vehicle propulsion:        (1)    natural gas;        (2)    liquefied natural gas;        (3)    liquefied petroleum gas;        (4)    hydrogen;        (5)    electricity; or        (6)    any other fuel at least 85% of which is one or more of the following:            (i)    methanol;            (ii)    ethanol;            (iii)    any other alcohol; or            (iv)    ether.    (e)    (1)    “Gasoline” means a product that:            (i)    is used as fuel in a spark ignited, internal combustion engine; or            (ii)    is designated as gasoline by the Comptroller.        (2)    “Gasoline” includes:            (i)    casinghead gasoline;            (ii)    absorption gasoline;            (iii)    other natural gasoline; and            (iv)    aviation gasoline.    (f)    “Motor fuel” means:        (1)    gasoline; or        (2)    special fuel.    (g)    “Motor vehicle” means a vehicle that:        (1)    is self-propelled;        (2)    is designed to be operated on a public highway; and        (3)    is not operated only on rails.    (h)    (1)    “Special fuel” means a product that is usable as fuel in an internal combustion engine.        (2)    “Special fuel” includes clean-burning fuel except electricity.        (3)    “Special fuel” does not include gasoline.    (i)    “Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.
MD. Tax - General Code Ann. §  10-102 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 1 - Definitions; General Provisions|Section 10-102 - Imposition of Tax -- in General

    Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.