|
|
|
|
|
|
|
|
INDEX.
|
|
2139
|
|
|
|
Taxation — See Taxes.
|
Chap.
|
Page
|
|
|
|
Assessors in Frederick County......................
|
63
|
68
|
|
|
|
Franchise to be corporation .......................
|
42
|
53
|
|
|
|
Taxes — See Tax Exemption; Tax Sales.
|
|
|
|
|
|
Admissions tax ...................................
|
255
|
650
|
|
|
|
Admissions Taxes — Distribution — Montgomery
|
|
|
|
|
|
County ........................................
|
743
|
1830
|
|
|
|
Amusement tax ..................................
|
255
|
650
|
|
|
|
Appeals — Time within which to be taken to Court
|
|
|
|
|
|
of Appeals .....................................
|
413
|
973
|
|
|
|
Assessments —
|
|
|
|
|
|
Abatement or decrease of improper or erroneous.
|
732'
|
1814
|
|
|
|
Date of finality in Baltimore and Montgomery
|
|
|
|
|
|
Counties .....................................
|
731
|
1813
|
|
|
|
County and municipal bonds — Exempt from taxa-
|
|
|
|
|
|
tion ............................................
|
554
|
1309
|
|
|
|
Exemption —
|
|
|
|
|
|
Councils of Boy Scouts .........................
|
487
|
1177
|
|
|
|
Fraternal organizations and women's clubs.......
|
134
|
218
|
|
|
|
Finality — Date of on personal property in Baltimore
|
|
|
|
|
|
and Montgomery Counties .......................
|
731
|
1813
|
|
|
|
Harford County — Discount on personal property
|
|
|
|
|
|
taxes ..........................................
|
161
|
279
|
|
|
|
Income Tax —
|
|
|
|
|
|
Administration of ..............................
|
480
|
1161
|
|
|
|
Blind — Additional, exemption ....................
|
546
|
1302
|
|
|
|
"Dependent" defined ............................
|
428
|
1031
|
|
|
|
Failure to file a return ..........................
|
466
|
1143
|
|
|
|
Filing of final return on discontinuance of
|
|
|
|
|
|
business .....................................
|
268
|
667
|
|
|
|
Foreign building and loan associations exempt
|
|
|
|
|
|
from ........................................
|
128
|
212
|
|
|
|
Individuals and fiduciaries who shall file returns.
|
478
|
1160
|
|
|
|
Personal exemption — Repeal of sub-section where
|
|
|
|
|
|
taxed as non-resident..........................
|
477
|
1159
|
|
|
|
Rate ...........................................
|
2
|
4
|
|
|
|
"Resident" defined for income tax purposes.......
|
479
|
1160
|
|
|
|
Withholding tax ................................
|
467
|
1144
|
|
|
|
Insolvents — Wages preferred to taxes..............
|
162
|
280
|
|
|
|
Levy — When must be levied in Queen Anne's County
|
494
|
1196
|
|
|
|
Racing — Half-mile tracks .........................
|
744
|
1831
|
|
|
|
Recordation tax — Certain instruments exempt from.
|
662
|
1577
|
|
|
|
Retail Sales Tax-
|
|
|
|
|
|
Exemption — Sales of meals or food by churches,
|
|
|
|
|
|
etc. ..........................................
|
562
|
1333
|
|
|
|
To amend and clarify ...........................
|
465
|
1138
|
|
|
|
Use Tax — Recordation of liens......................
|
594
|
1445
|
|
|
|
|
|
|
|
