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INDEX.
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2479
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Chap.
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Page
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Taxes — Continued.
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|
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Date of Finality-
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|
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Montgomery County ............................
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724
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1774
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|
Stock in business assessed on...................
|
637
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1591
|
|
Tangible personal property......................
|
603
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1517
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|
Definitions .......................................
|
71
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105
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|
District Heights — Increased.......................
|
850
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2050
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Executors' commissions — Exemption for member of
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|
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armed forces ..................................
|
204
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289
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|
Federal Estate tax — See under that head.
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|
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Frederick City — Law amended.....................
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421
|
732
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|
Fruitland — Power to levy .........................
|
662
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1622
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|
Garrett County — Deep Creek Lake Sanitary District
|
673
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1651
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|
Gasoline tax —
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|
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Increased to 5 cents ...........................
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560
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1348
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Refunds to commercial vehicles in muncipalities
|
100
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150
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|
Grasonville — Levy, etc. ..........................
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819
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1992
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Gross receipts tax — Steam railroads ..............
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677
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1661
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Income tax —
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|
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Annuity income defined .........................
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153
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221
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Community property approval requested (J. R. 13)
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2231
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Corporate deductions for contributions ..........
|
602
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1516
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Corporations, associations to file returns ........
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149
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216
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Decedent's final return ..........................
|
28
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33
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Deductions allowable ..........................
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148
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215
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Distribution among towns, counties..............
|
483
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858
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|
|
514
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1220, 1244
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Exemption to members of Armed Forces.........
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106
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158
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Husband and wile — Unnecessary provisions
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|
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eliminated ...................................
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282
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451
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Imposition; optional method of computation....
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295
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470
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Information returns, filing.......................
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285
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454
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Liens for ......................................
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606
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1533
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Provision recodified ............................
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145
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211
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Rates increased ...............................
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295
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470
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Refunds .......................................
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146
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213
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Time to preserve returns .......................
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1
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3
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Inheritance tax — Payment of Federal estate tax
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|
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by persons benefitting from circumstances ......
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156
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223
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Insurance — Companies subject to. credits allowed
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policyholders not reported......................
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901
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2161
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Life insurance premiums — Credits for premiums
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paid in office ..................................
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207
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293
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Manchester — Tax powers enlarged ................
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530
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1296
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|
Maryland-Washington Regional District —
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|
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Administrative tax ............................
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764
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1874
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Montgomery County — Taxable year................
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724
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1774
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