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IXDHX.
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1431
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Taxes Cont'd:
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Art.
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Sec.
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Fire Insurance Salvage Corps:
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(See Exemptions, hereunder.)
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Fish:
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(See Exemptions, hereunder.)
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For a fraction of year ..................................
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81
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49
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For full year ..........................................
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SI
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48
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For what period levied and as of what date .............
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81
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28
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"Foreign" defined ......................................
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81
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2
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Foreign Corporations:
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(See State Tax Commission, hereunder.)
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Franchise tax ..................... ...............
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81
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140,141
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Principal office in Maryland........................
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81
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2
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Residents as to intangible property used in State.......
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81
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2
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Stock of Taxation of .............. ...............
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81
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6
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Foreign fiduciaries Tax on income from................
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81
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141A, 141B
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Forfeiture of charter for non-payment of taxes...........
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81
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144, 1441&
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Franchise Tax:
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^"
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Division between State and counties.................
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81
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..-' 139
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Domestic corporations .........................'T...
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84
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-^ 136-139
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Foreign corporations ..............................
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81
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140, 141
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Savings banks deposits ....................... ....
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SI
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90
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Fraternal Beneficiary Associations:
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(See Exemptions, hereunder.)
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Furniture Household :
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(See Exemptions, hereunder.)
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Gas companies Gross receipts tax ....................
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81
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91
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Gasoline tax......... .....................................
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56
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212A-220A
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General provisions ....................................
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81
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142-188
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Governor:
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To be informed as to collections of State taxes; va-
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cancies...............................................
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81
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56-58
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When, may remove collector, appoint collector.......
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81
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53,57
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Graveyards:
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(See Exemptions, hereunder.)
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Gross Receipts Tax : ...................................
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81
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91-97
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Failure to report; mandamus........................
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81
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93
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Interest; penaltv .................................
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81
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95
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Payment to State Comptroller ......................
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81
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92
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Report of corporations subject to ..................
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81
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92
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Year ending Dec. 31, 1928 ...........................
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81
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97
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- Guardian:
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^
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Liability for taxes .................................
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81
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3
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Residence for tax purposes .........................
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81
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3
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Hearings:
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(See State Tax Commission, hereunder.)
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Before County Commissioners or Appeal Tax Court..
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81
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182
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Hospitals:
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(See p]xeinptions, hereunder.)
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Household Furniture:
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(See Exemptions, hereunder.)
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Inconsistent laws repealed..............................
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81
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1 (footnote)
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Inheritance Tax:
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(See Maryland Estate Tax, hereunder.)
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Absolute estate Interest less than; appeal..........
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81
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119
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Administrator Duties and powers same as executor.
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81
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123
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Apportionment of tax; appeal.......................
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81
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118
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Appraisement of property for .......................
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81
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107, 109, 114
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Appraisement where land in two or more counties..
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81
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110
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Appraiser Death or refusal to act..................
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81
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112
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Bond of executor liable .............................
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81
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121
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Cities and counties exempt from.....................
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81
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105
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Clerks and Registers of Wills Account for taxes...
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81
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131
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Clerks and Registers Penalty for failure to account.
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81
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132
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