|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Martin O'Malley, Governor
|
|
|
|
|
|
Ch. 474
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) THESE PAPERS AND DOCUMENTS SHALL BE AVAILABLE FOR
INSPECTION ON REQUEST.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2007.
Approved by the Governor, May 8, 2007.
|
|
|
|
|
|
|
|
|
|
CHAPTER 475
(House Bill 1347)
AN ACT concerning
Public Service Company Franchise Tax - Returns and Collection
FOR the purpose of requiring the tax collector to assess certain public service company
franchise tax that results from certain federal adjustments under certain
circumstances; authorizing certain penalties for willful failure to file a public
service company franchise tax return under certain circumstances; authorizing
the penalty of perjury for the willful filing of a false public service company
franchise tax return; establishing certain time limits for the assessment of
public service company franchise tax under certain circumstances; and
generally relating to the public service company franchise tax.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-409, 13-1002, and 13-1101
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
BY adding to
Article - Tax - General
Section 13-1001(f)
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
|
|
|
|
|
|
|
|
|
Article - Tax - General
|
|
|
|
|
|
|
|
|
|
- 2775 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
