Ch. 2

LAWS OF MARYLAND

(C)  OATH.

THE PRESIDENT, TREASURER, OR OTHER PROPER OFFICER OF A
PUBLIC SERVICE COMPANY SHALL SIGN, UNDER OATH, ITS COMPLETED
RETURN OR DECLARATION.

(D)  ATTACHMENT TO RETURN.

A PUBLIC SERVICE COMPANY SHALL FILE WITH THE RETURN AN
ATTACHMENT THAT STATES:

(1)  THE LENGTH OF ITS LINES INSIDE AND OUTSIDE THE
STATE; OR

(2)  ANY OTHER INFORMATION THAT THE DEPARTMENT
REQUIRES TO DETERMINE GROSS RECEIPTS DERIVED FROM BUSINESS IN THE
STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
130A(a) and the first clause of (b), the first
sentence of § 130(c), and the first clause of §
131(a).

In subsections (a) through (d) of this section, the
defined term "public service company" is substituted
for the former references to "[e]very taxpayer
subject to the tax imposed by § 130", "every taxpayer
subject to taxation under this subtitle", and "company
subject to gross receipts tax", for clarity.

In subsections (a) and (d) of this section, the
references to a "return" and an "attachment" are
substituted for the former references to the duty to
"report", for clarity.

In subsection (b) of this section, the requirement
that the return be filed "with the Department" is
added, for clarity.

Also in subsection (b) of this section, the former
effective date "[f]or all taxable years beginning
after June 30, 1976" is deleted as obsolete.

Defined terms: "Department" § 1-101

"Gross receipts" § 8-401

"Public service company" § 8-401

"Public service company franchise tax" § 1-101

8-405. TAX DETERMINATION BY DEPARTMENT.

(A) REQUIRED.

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