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1438 IXDEX.
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Taxes Cont'd:
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Art.
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Sec.
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Survey.................. ...
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81
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72.
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Suspension of ......................
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81
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194
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Taxes lien, on what ....................... ........
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81
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69
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Title where owners are described as heirs of named
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person..................................... ....
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81
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85, 195
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Taxable basis Report to State Comptroller and State Tax
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Commission..........................................
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81
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47
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Taxable year ..........................................
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81
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28.
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"Taypayer" defined ....................................
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81
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2.-
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Telegraph companies Gross receipts tax................
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81
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91
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Telephone companies Gross receipts tax................
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81
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91
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Time for assessment and collection......................
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81
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143
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Title insurance companies Gross receipts tax...........
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81
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91,94
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Title insurance companies (domestic) Rate.............
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81
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27
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Title insurance companies What not included in "gross
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receipts" ............................................
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81
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94
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Tools:
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(See Exemptions, hereunder.)
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Towns :
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Power to classify property for tax purposes..........
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SI
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9
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Tax rate may change tax limits under certain con-
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ditions...............................................
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81
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27
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Treasurer (State) State taxes to be deposited to credit
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of, or remitted to .....................................
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81
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53
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Trust Companies:
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Gross receipts tax...................................
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81
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91,94
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Tax rate ..........................................
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81
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27
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Trust estates Taxation in case of residents; non-resi-
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dents....................................................
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81
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8
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Trustees:
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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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Tunnels Assessment of ...............................
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81
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13
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Unconstitutional provisions not to affect other provisions
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81
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1 (footnote)
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Unemployment relief Special taxes ....................
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81
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199
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University of Maryland Athletic Board Bonds exempt
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from taxation ........................................
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81
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7
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Valuation of property; continuing assessments...........
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81
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11
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Vessels:
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(See Exemptions, hereunder.)
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Interest in ........................................
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81
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6
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Veterans of Foreign Wars, Inc.:
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(See Exemptions, hereunder.)
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Warehousemen Duties as to; taxes on distilled spirits;
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lien......................................................
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81
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20-25
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Wearing Apparel:
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(See Exemptions, hereunder.)
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When assessable and collectible ........................
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81
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143
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When due and payable Por full and part of year; interest
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81
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48-49, 143
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Who deemed owners for tax purposes ...................
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81
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3
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Wilful defaults Of officials and private persons.........
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81
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156-157'
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Works of Art:
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(See Exemptions, hereunder.)
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TAX LEVY:
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(See Taxes Levy.)
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TAX SALES:
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(See Taxes.)
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Montgomery County ...................................
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57
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17
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TAXIS :
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(See Motor Vehicles.)
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