3418                                          LAWS OF MARYLAND                                     Ch. 733

(II) HAS NOT ESTABLISHED A REASONABLE PAYMENT
PLAN TO SATISFY THE DEBT.

(3) AN ELIGIBLE SUBSCRIBER MAY NOT BE DENIED SERVICE
IF THE ELIGIBLE SUBSCRIBER HAS AN OUTSTANDING UNPAID NET
TELEPHONE DEBT OF LESS THAN $100 FOR PRIOR TELEPHONE SERVICE.

Article 81 - Revenue and Taxes

131.

(A)  Every taxpayer subject to the tax imposed by § 130
shall on or before the fifteenth day of March in each year make a
report under oath of its president, treasurer or other proper
officer, to the State Department of Assessments and Taxation
showing its total receipts accruing from business done in this
State for the year ending in the preceding 31st day of December,
and the State Department of Assessments and Taxation shall file
such report in its office, and on or before the first day of June
next in each year preceding January 1st, 1955, and on or before
the fifteenth day of April, in the year 1955 and each year
thereafter calculate the State tax due from such taxpayer on its
gross receipts aforesaid for such year, after crediting the
amount paid with the declaration filed under § 130A, and transmit
the amount of such State tax to the Comptroller of the Treasury,
for collection and payment to the State Treasurer.

(B)  (1) A TELEPHONE COMPANY SHALL RECEIVE A CREDIT AGAINST
THE TAX IMPOSED BY SECTION 130 OF THIS ARTICLE FOR ALL APPLICABLE
AND APPROVED FEDERAL AND STATE TARIFF CHARGES FOR TELEPHONE
LIFELINE SERVICE NOT BILLED BY IT TO ITS ELIGIBLE SUBSCRIBERS
PURSUANT TO ARTICLE 78, SECTION 26A, OF THE CODE.

(2) IN DETERMINING THE TAX DUE UNDER SECTION 130 OF

THIS ARTICLE, A TELEPHONE COMPANY SHALL INCLUDE IN THE

CALCULATION OF ITS GROSS RECEIPTS THE FULL AMOUNT OF THE

APPLICABLE AND APPROVED FEDERAL AND STATE TARIFF CHARGES FOR

TELEPHONE LIFELINE SERVICE WITHOUT THE DISCOUNTS PROVIDED FOR IN
ARTICLE 78, SECTION 26A(B) 26A(C).

SECTION 2. AND BE IT FURTHER ENACTED, That the Public
Service Commission shall report to the General Assembly at the
commencement of the 1988 Session on the results of the
introduction of telephone lifeline service and make such
recommendations concerning any changes to the class of eligible
customers, rates, term and conditions for telephone lifeline
service as the Commission finds to be in the public interest and
consistent with the purposes of this Act.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved May 28, 1985.