INDEX.

715

Taxes — Cont'd:

Art.

Sec.

Franchise Tax:

Division between state and counties ................

81

139

Domestic corporations .............................

81

136-139

Foreign corporations ..............................

SI

140, 141

Savings hanks deposits ............................

81

90

Fraternal Beneficiary Associations. (See Exemptions,

hereunder.)

Furniture, Household. (See Exemptions, hereunder.)

Gas Companies — Gross receipts tax.....................

81

91

Gasoline tax ..........................................

56

212A-220A

General provisions ...................................

81

142-188

Governor:

To be informed as to collections of state taxes; va-

cancies..............................................

81

56-8

When, may remove collector; appoint collector.......

81

53,57

Graveyards. (See Exemptions, hereunder.)

Gross receipts tax .....................................

81

91-97

Failure to report; mandamus .......................

81

93

Interest; penalty ..................................

81

95

Payment to state comptroller ......................

81

92

Report of corporations subject to ..................

81

92

Year ending Dec. 31, 1928 ..........................

81

97

Guardian:

Inability for taxes ................................

81

3

Residence for tax purposes.........................

81

3

Hearings:

(See State Tax Commission, hereunder.)

Before County Commissioners or Appeal Tax Court.

81

182

Hospitals. (See Exemptions, hereunder.)

Household Furniture. (See Exemptions, hereunder.)

Inconsistent laws repealed..............................

81

1 (footnote)

Inheritance Tax. (See Collateral Inheritance Tax; Mary-

land Estate Tax, hereunder.)

Insurance Companies, Fire and Marine — Tax rate......

81

27

Intangible Personal Property. (See Exemptions, here-

under.)

Intangible Personalty — Tax rate ........................

81

27

Intangible Property — Residence of foreign corporations,

as to ................................................

81

2

Interest and discounts ................................

81

48

"Interest-bearing" defined ..............................

81

2

Interest-bearing honds, etc.............................

81

6

Interrogatories — As to disposal or removal of property;

purchase money, etc .................................

81

40

Invalid provisions not to affect other provisions ........

81

1 (footnote)

Land and Improvements to be assessed separately........

81

14

Law — Presumption against change in...................

81

1

Levy:

By counties and municipalities ....................

81

29

Escaped property .................................

81

31

For what period and as of what date; calendar year.

81

28

State taxes ......................................

81

30

When to he made; not necessary for fixed rate......

81

29

Licenses, provisions re motor vehicles ...................

56

183-184A

Liens.....................................................

81

69

Limitations................................................

81

151

Liquors — Assessment of ................................

81

10, 20-25

Losses — Deductions on account of ......................

81

40

Manufacturing Machinery. (See Exemptions, herennder.)

Manufacturing Plants; — Exemption of machinery, raw

materials, etc.........................................

81

7

Maryland Estate Tax:

Additional tax ....................................

62A

&

Amendments to federal act .........................

62A

8.