Volume 796, Page 186 View pdf image |
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(i) a county; (ii) a municipal corporation; or (iii) a nonprofit electric cooperative.] 8-402. (A) A franchise tax, measured by gross receipts, is imposed, for each calendar (1) ENGAGED IN A TELEPHONE business in the State; OR (2) ENGAGED IN THE TRANSMISSION, DISTRIBUTION, OR DELIVERY OF (B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT (1) A COUNTY; (2) A MUNICIPAL CORPORATION; OR (3) A NONPROFIT ELECTRIC COOPERATIVE. 8-402.1. (A) (1) IN ADDITION TO ANY TAX IMPOSED UNDER § 8-402 OF THIS (2) THE TAX IMPOSED UNDER THIS SECTION IS MEASURED BY (B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT (1) A COUNTY; OR (2) A MUNICIPAL CORPORATION. 8-403. (A) The [public service company franchise tax] rate OF THE FRANCHISE TAX (B) THE RATE OF THE TAX IMPOSED UNDER § 8-402.1 OF THIS SUBTITLE IS: (1) |
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Volume 796, Page 186 View pdf image |
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