Ch. 285

LAWS OF MARYLAND

8-404.

(a)  Each public service company that, in a calendar year,
has gross receipts derived from business in the State shall
COMPLETE, UNDER OATH, AND file with the Department a public
service company franchise tax return, on or before March 15th of
the next year.

(b)  Each public service company that   reasonably expects its
public service company franchise tax for a  year to exceed $1,000
shall COMPLETE, UNDER OATH, AND file with the Department a
declaration of estimated tax, on or before June 1 of that year.

[(c) The president, treasurer, or other proper officer of a
public service company shall sign, under oath, its completed
return or declaration.]

[(d)] (C) 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.

9-308.

(a) Except as provided in subsection (b) of this section,
each dealer, special fuel seller, or special fuel user shall
COMPLETE, UNDER OATH, AND file with the Comptroller a motor fuel
tax return:

(1)  for each month in which the dealer, special fuel
seller, or special fuel user sells or uses motor fuel in the
State:

(i) by delivery, on or before the last day of
the next month;

(ii) by mail postmarked at least 2 days before
the last day of the next month; or

(iii) if, for cause, the Comptroller grants an
extension, by delivery on or before the date that the Comptroller
specifies; and

(2)  if the Comptroller so requires, by regulation, on
other dates for each month in which the dealer, special fuel
seller, or special fuel user does not sell or deliver motor fuel.

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