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I^DEX.
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1433
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Taxes — Cont'd:
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Art.
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Sec.
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Amendments to federal act .........................
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62A
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8
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Applicability of secs. 7-8 ...........................
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62A
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9
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Applicability of Federal Revenue Act of 1926.........
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62A
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11
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Circumstances under which article becomes void....
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62A
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7
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Definitions......... ..................................
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62A
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1
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Estates affected ...................................
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62A
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10
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Refund of excess payments .........................
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62A
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5
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Reimbursement of persons other than legal repre-
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sentatives paying tax..............................
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62A
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6
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Tax imposed ......................................
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62A
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2
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To whom payable ..................................
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62A
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4
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When payable .....................................
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62A
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3
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Meaning of terms ......................................
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81
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2
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Merchandise — When taxable ...........................
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81
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6
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Merchants — Assessment of stock in trade................
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81
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12
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Method of making assessments..........................
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81
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11-25
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Mineral rights — Assessment of ..........................
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81
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14
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Money — When taxable .................................
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81
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&
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"Mortgages" defined ...................................
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81
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2
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Mortgages on property outside of Maryland..............
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81
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6
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Motor Vehicles:
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Mileage tax on interstate passenger..................
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81
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210,211
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Payment before license issued.......................
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56
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183-184A.
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Municipalities :
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(See Cities or Towns, hereunder.)
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National Banks :
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Assessment of shares of stock.......................
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SI
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15,17
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Assessment of stock of, located in Maryland..........
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81
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10
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Shares of stock; when taxable......................
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81
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6
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Negligence — Defaults re taxes due to....................
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81
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154-155
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Non-payment of taxes — Forfeiture of charters............
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81
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144
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Non-residents:
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(See Inheritance Tax, hereunder.)
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Notices :
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(See State Tax Commission, hereunder.)
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As to assessments ..................................
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81
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26
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In case of removal of property.......................
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81
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44
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To render account of assessable property............
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81
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43
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Officers :
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Failure to perform dutfes ..................... .....
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81
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156,157
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Tax on commissions ................................
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81
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98
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Official commissions — Tax on ................'...........
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81
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98-100
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Oil pipe line companies — Gross receipts tax.............
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81
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91
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"Ordinary business corporation" defined.................
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81
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2
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Ordinary taxes .................................... ...
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81
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5-89
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Defined............................................
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81
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4
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On what assessments to be levied....................
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81
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5
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"Organized under the laws" defined......................
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81
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2
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Owners who deemed, for tax purposes; residence........
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81
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3
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Paintings, etc.:
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(See Exemptions, hereunder.)
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Parlor car companies — Gross receipts tax ..............
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81
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91
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Parsonages:
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(See Exemptions, hereunder.)
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"Partnership" defined .................................
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81
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2
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Payable; when; for full or part of year; interest........
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81
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48-49, 143
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Payment of money due state by collectors, when valid.......
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81
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65
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Penal clauses .........................................
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81
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154-157
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Penalties..................................................
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81
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154-157
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"Person" defined ......................................
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81
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2
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Personal Property:
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Owners to give account of ..........................
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81
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42
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What and where taxable ............................
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81
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6
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