INDEX

		Art.	Sec.
	Taxes — Cont'd:
	Franchise Tax:
	Division between State and coun-
	ties .......................	81	147
	Domestic corporations ..........	81	144-147
	Foreign corporations ...........	81	148, 149
	Savings banks deposits...........	81	94
	Fraternal Beneficiary Associations —
	Exemption .................	81	7
	Furniture — Exemption ............	81	7
	Gas companies — Gross receipts tax.	81	95
	Gasoline tax .....................	56	242-258
	General provisions ...............	81	150-196
	Governor :
	To be informed as to collections
	of State taxes; vacancies.......	81	59-61
	When, may remove collector, ap-
	point collector .............	81	56,60
	Graveyards — Exemption ..........	81	7
	Gross Receipts Tax :..............	81	95-100
	Failure to report; mandamus....	81	97
	Interest ; penalty ...............	81	98
	Payment to State Comptroller.....	81	96
	Report of corporations subject to	81	96
	Year ending Dec. 31, 1928........	81	100
	Guardian :
	Liability for taxes...............	81	3
	Residence for tax purposes ......	81	3
	Hearings :
	(See State Tax Commission, here-
	under.)
	Before County Commissioners or
	Appeal Tax Court...........	81	190
	Hospitals — Exemption ............	81	7
	Household Furniture — Exemption ...	81	7
	Income Tax —
	Accounting period ..............	81	226
	Appeals .......................	St	247
	Comptroller to administer........	81	244
	Corporate income .............	81	253
	Credits for tax payments.........	81	231, 232
	Deductions ....................	81	224
	Definitions ....................	81	222
	Discontinuing business .........	81	256
	Distribution of ................	81	258
	Exemptions ...................	81	228
	Federal returns, copy of .........	81	237
	Fiduciary estate ...............	81	251
	Gross income ; exclusions.........	81	223
	Information returns ............	81	238
	Items not deductible ............	81	225
	Net income ....................	81	227
	1939 income ...................	81	233
	Non-resident; taxable income of.	81	229
	Partnership income ............	81	252
	Penalties ......................	81	242, 257
	Penalty and interest ............	81	255
	Rate ..........................	81	230
	Refunds .......................	81	248
	Refusal to file ..................	81	257
	Returns to be kept ..............	81	241
	Returns, verifications of .........	81	239
	Returns ; who to file ............	81	234-236
	Revisions ......................	81	247
	Secrecy of returns................	81	240
	Time to file ; extension ..........	81	245, 246
	When to be paid ................	81	249
	Withholding tax at source .......	81	250
	Inconsistent laws repealed .........	81	1
			(footnote)

		Art.	Sec.
	Taxes — Cont'd :
	Inheritance Tax:
	(See Maryland Estate Tax, here-
	under.)
	Absolute estate — Interest less
	than ; appeal ...............	81	125
	Administrator — Duties and powers
	same as executor.............	81	130
	Apportionment of tax ; appeal .....	81	124
	Appraisement of property for.......	81	113,115
			120
	Appraisement where land in two
	or more counties.............	81	116
	Appraiser — Death or refusal to act	81	118
	Bond of executor liable .........	81	128
	Cities and counties exempt from	81	110
	Clerks and Registers of Wills —
	Account for taxes............	81	138
	Clerks and Registers — Penalty for
	failure to account............	81	139
	Commissions allowed clerks and
	registers of wills.............	81	138
	Duties of Orphans' Court .......	81	122-131
	Estates not liable for.............	81	110
	Executor — Failure to perform
	duties .....................	81	129
	Exemption .....................	81	111
	Failure of parties entitled to ad-
	minister ...................	81	131-132
	Federal Tax — Apportionment of.	81	126
	Inventory .....................	81	113
			115-120
			123, 131
			133, 134
	Lien of Tax.....................	81	121
	Life estate; remainder; method
	of determining proportion of
	tax to be paid...............	81	124
	Limitations ....................	81	122, 127
	Non-resident decedent, tax on
	estate of ...................	81	140
	Non-resident decedents — When
	exempt from tax ............	81	137
	Penalty for failure of clerks and
	registers of wills to account
	for taxes ...................	81	139
	Penalty for failure to pay tax.......	81	134
	Rates .........................	81	109, 110
			112
	Real estate, appraisal of .........	81	115
			117-120
			131, 133
	Real estate — Examination of ap-
	plicant as to administration
	of .........................	81	135
	Receipt for payment of tax.......	81	136
	Reciprocity provision ...........	81	137
	Register of Wills — Duties, etc .....	81	138-139
	Remainders ; apportionment of
	Tax ; appeal ...............	81	124
	Sales to pay tax.................	81	113
	Summons to parties failing to ad-
	minister ...................	81	131
	Trustees to report property sub-
	ject to .....................	81	133
	When to be paid ................	81	114
	Insurance companies, fire and
	marine, etc. — Tax rate........	81	25
	Intangible property — Residence of
	foreign corporations, as to ...	81	2
	Interest and discounts..............	81	46
	Interest and penalties — Abatement.	81	47-51

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