|
|
|
|
|
|
|
|
1436 INDEX.
|
|
|
|
|
|
'Taxes Cout'd :
|
Art.
|
Sec.
|
|
|
|
Filing information of address of party or agent, etc.
|
81
|
185
|
|
|
|
Foreign corporations Reports.........................
|
81
|
180
|
|
|
|
Gross receipts tax Duties re ......................
|
81
|
93,96
|
|
|
|
Hearings......... ....................................
|
81
|
163
|
|
|
|
Investigations Power to make......................
|
81
|
162
|
|
|
|
Jurisdiction, powers and duties .....................
|
81
|
166
|
|
|
|
Laws of other states To inquire into...............
|
81
|
166
|
|
|
|
Legal adviser Attorney-General...... .............
|
81
|
' 164
|
|
|
|
Levy for expense of assessments; mandamus .........
|
81
|
174-175
|
|
|
|
Mandamus to compel county to levy for cost of as-
|
|
|
|
|
|
sessments. ........................................
|
81
|
175
|
|
|
|
Notice of assessments .............................
|
81
|
163
|
|
|
|
Notice of general assessments.......................
|
81
|
177
|
|
|
|
Oath..................'.................................
|
81
|
158
|
|
|
|
Office Location of ................................
|
81
|
161
|
|
|
|
Office Term of ...................................
|
81
|
158
|
|
|
|
Power to classify property...........................
|
81
|
186
|
|
|
|
Powers.............................................
|
81
|
165
|
|
|
|
Procedure on appeals ..............................
|
81
|
163
|
|
|
|
Property to be assessed by .........................
|
81
|
10
|
|
|
|
Quorum. '..............................................
|
81
|
162
|
|
|
|
Reports of corporations Information to be trans-
|
|
|
|
|
|
mitted to counties and Baltimore City.............
|
81
|
181
|
|
|
|
Heports by corporations ............................
|
81
|
178
|
|
|
|
Requests for rulings on points of law................
|
81
|
185
|
|
|
|
Bules and regulations ..............................
|
81
|
163
|
|
|
|
Salary.............................................
|
81
|
158
|
|
|
|
Seal...............................................
|
81
|
161
|
|
|
|
.Secretary......... ...................................
|
81
|
159
|
|
|
|
Summons may be issued by; penalty for failure to
|
|
|
|
|
|
appear......... ....................................
|
81
|
41, 165
|
|
|
|
Supervisors of Assessments:
|
|
|
|
|
|
Appointment, duties, etc ..........................
|
81
|
167,168
|
|
|
|
Chief assessor for county..........................
|
SI
|
171
|
|
|
|
Of Baltimore City.................................
|
81
|
169
|
|
|
|
Salaries..............................................
|
81
|
170
|
|
|
|
"Uniform plans of assessment to be formulated by.....
|
81
|
173
|
|
|
|
Uniform system of accounts for tax collectors To
|
|
|
|
|
|
provide..............................................
|
81
|
166
|
|
|
|
Vacancies..............................................
|
81
|
158
|
|
|
|
State Taxes:
|
|
|
|
|
|
(See Gross Receipts Tax,. hereunder.)
|
|
|
|
|
|
Levied for calendar year...........................
|
81
|
28
|
|
|
|
Stock (Corporate) :
|
|
|
|
|
|
(See Franchise Tax, hereunder.)
|
|
|
|
|
|
Assessment of stock of domestic corporations and
|
|
|
|
|
|
national banks and finance companies ............
|
81
|
10
|
|
|
|
Bonus tax in case of increase of; consolidations......
|
SI
|
134
|
|
|
|
Dividend paying in foreign corporations Taxation of
|
81
|
6
|
|
|
|
Of domestic corporations, other than ordinary busi-
|
|
|
|
|
|
ness corporations Taxation of....................
|
81
|
6
|
|
|
|
Of national banks situated in Maryland Taxation of
|
81
|
6
|
|
|
|
Stock in trade Assessment of ..........................
|
81
|
12-14
|
|
|
|
Suits for collection of taxes ............................
|
81
|
145-150'
|
|
|
|
Summons :
|
|
|
|
|
|
(See State Tax Commission, hereunder.)
|
|
|
|
|
|
State Tax Commission, Appeal Tax Court and County
|
|
|
|
|
|
Commissioners, shall have power to...............
|
81
|
41
|
|
|
|
Supervisors of Assessments:
|
|
|
|
|
|
(See State Tax Commission, hereunder.)
|
|
|
|
|
|
Surety companies Tax rate ............................
|
81
|
27
|
|
|
|
Tangible personal property When taxable...............
|
81
|
6
|
|
|
|
|
|
|
|
