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IlvDEX.
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142 9*
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Taxes — Cont'd :
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Art.
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Sec.
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Deeds:
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Ta,x sale — Death of purchaser before receiving.....
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81
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86.
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To purchaser at tax sale; special agent.............
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81
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75, 82, 197-8
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Defaults — Penalties......... ..............................
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81
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154-157
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Definitions......... ......................................
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81
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2
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Deposits of taxes in Baltimore City.......................
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81
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53
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Direct taxes — What are ................................
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81
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4
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Discovery of taxable property...........................
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81
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32-44
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Distilled spirits — Assessment of.........................
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81
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10, 20-25
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Distillers — Reports by, etc ..............................
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81
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10-23
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Distraint:
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(See Tax Sales, hereunder.)
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"Dividend-paying" defined ..............................
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81
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2,
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Dividend-paying shares of foreign corporations .........
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81
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6
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"Domestic" defined ....................................
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81
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2.
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Domestic Corporatons:
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Assessment of shares of stock.......................
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81
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15, IT
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Assessment of stock and tangible personal property of
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81
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10
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Resilient of county or city where principal office is
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situated..............................................
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81
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2
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Title insurance companies — Rate ...................
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81
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27
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Other than ordinary business corporations:
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Stock of — Taxation of..............................
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81
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6-
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Educational or literary institutions :
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(See Exemptions, hereunder.)
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Educational purposes — Taxes collected for..............
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81
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59
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Electric light or power companies — Gross receipts tax.
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81
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91
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Estate Tax:
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(See Maryland Estate Tax, hereunder.)
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Evasion of taxes ; sales .................................
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81
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6
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Evidence — In suits for collection of taxes ...............
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81
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150
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Excise tax on income from foreign fiduciaries............
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81
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141A, 141B
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Execution — Property seized in; bids for same by comp-
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troller...............................................
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81
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67
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"Executor" defined ....................................
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81
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2
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Executors and Administrators :
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(See Inheritance Tax, hereunder.)
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Liability for taxes ..................................
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81
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3
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Residence of, for tax purposes ......................
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81
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3
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Tax on commissions; payment; bond liability........
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81
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101-104
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Exemptions :
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American Legion property...........................
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81
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7
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Banks (Savings) — Property of ......................
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81
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T
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Bonds of State, county and city......................
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81
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7
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Building associations — Shares of stock...............
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- 81
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7
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Cemeteries, burial grounds, etc........................
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81
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T
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Charitable or benevolent institutions; securities given
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to, by non-residents ..............................
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81
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T
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Churches, etc. .....................................
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81
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T
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Civil War commemorative parks and monuments.......
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81
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7
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Crops or produce in hands of producer..............
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81
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7
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Disabled American Veterans of World War, Inc. —
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Property of .....................................
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81
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7
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Domestic companies doing no business in Maryland.
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81
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7
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Domestic corporations whose shares of stock are tax-
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able....... ........................................
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81
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7
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Educational or literary institutions .................
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81
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7
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Endowment funds of hospitals, etc., given by non-
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residents......... ..................................
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81
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7
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Farming implements ..............................
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81
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7
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Federal Estate Tax:
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(See Maryland Estate Tax, hereunder.)
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Federal laws — Property exempted by ...............
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81
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T
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