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REVENUE AND TAXES
3017
ARTICLE 81.
REVENUE AND TAXES.1
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RULES OF CONSTRUCTION.
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3. Who deemed owners for tax purposes.
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Residence.
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1. Presumption against change in law.
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2. Definitions.
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(1) "Corporation."
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Classification of Taxes.
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(2) "Organized under the laws."
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4. Classification of taxes.
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(3) "Foreign."
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(4) "Domestic."
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ORDINARY TAXES
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(5) "Person."
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What Shall Be Taxed and Where
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(6) "Executor."
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(7) Partnership as taxable entity.
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5. In general.
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(8) "Ordinary business corporation."
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6. In general.
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(9) "Finance corporation."
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(1) Real properties.
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(10) "City."
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(2) Tangible personal properties.
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(11) "Taxpayer."
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(3) Shares of stock in national banks
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(12) "Real estate."
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situated in this State.
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(13) "Residents of this State."
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(4) Shares of stock in domestic
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(14) "County and/or city taxes."
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corporations other than ordi-
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(15) Domestic corporation as resident
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nary business corporations.
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of county or city.
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(5) Interest in vessels.
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(16) Foreign corporation resident as
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(6) Merchandise.
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to intangible property used in
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(7) Shares of foreign finance com-
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Maryland.
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panies.
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(17) "Railroads worked by steam."
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7. Exemptions.
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(18) "Principal office" of domestic
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(1) Property belonging to this State
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corporation.
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or subdivisions thereof.
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(19) "Principal office in this State"
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(2) Property of insurance salvage
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of foreign corporation.
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corporations.
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(20) "Date of finality."
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(3) Property of fraternal beneficiary
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(21) "Collector."
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associations ? exceptions.
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An effort has been made to place the notes to art. 81 as it stood prior to the revision
by the act of 1929, ch. 226, under the section of the new art. 81, which corresponds, or
somewhat corresponds, to the old section dealt with in the decision; the number of the
latter section appears in black type at the beginning of each note. Where a note refers
to another section of art. 81, the reference is to the section of the new art. 81, unless
the word "old" appears in parenthesis after the section number. As the old sec. 169
seems to have no counterpart in the new art. 81, the notes to that section appear here-
under.
169. Company engaged in canning corn and vegetables, engaged in "manufacturing"
within act 1914, ch. 528. County Commissioners may not rescind resolution passed
in accordance with said act. Meaning of "manufacturing"; object of statute. Carroll
County v. Shriver Co., 146 Md. 413. Cf. Schluderberg Co. v. Baltimore, 151 Md. 609.
169. "Business of manufacturing" defined; corporation preparing manuscripts for
textbooks, etc., or assembling printed sheets, etc., not entitled to exemption. Electro-
type plates. Publishers. H. M. Rowe Co. v. Tax Commn., 149 Md. 253.
As to the Maryland estate tax, see art. 62A.
As to federal tax liens, see art. 17, secs. 10 and 11.
As to taxes on air ports, see art. 1A, sec. 40.
As to the gasoline tax, see art. 56, sec. 240, et seq. See art. 3, secs. 51 and 58 of Md.
Constitution, and arts. 14 and 15 of Declaration of Rights.
1 See art. 3, secs. 51 and 58 of Md. Constitution and arts. 14 and 15 of Declaration
of Rights.
Ch. 262, Acts of 1939., provides for appointment by the Governor of a Commission
to revise the revenue and tax laws.
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