Ch. 1

1992 LAWS OF MARYLAND

8-404.

(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.

8-406.

(C) (1) TO PREVENT ACTUAL MULTIPLE TAXATION OF THE SALE
OF INTERSTATE LONG DISTANCE TELECOMMUNICATIONS SERVICE, A
LONG DISTANCE TELECOMMUNICATIONS COMPANY, UPON PROOF THAT
IT HAS PAID A PROPERLY DUE EXCISE, SALES AND USE, OR GROSS
RECEIPTS TAX IN ANOTHER STATE ON A SALE THE GROSS RECEIPTS
FROM WHICH ARE SUBJECT TO TAXATION UNDER THIS SUBTITLE, SHALL
BE ALLOWED A CREDIT AGAINST THE PUBLIC SERVICE COMPANY
FRANCHISE TAX FOR THE AMOUNT PAID.

(2)     THE CREDIT PERMITTED UNDER THIS SUBSECTION MAY
NOT EXCEED THE TAX IMPOSED UNDER THIS SUBTITLE.

8-409.

THE PUBLIC SERVICE COMPANY FRANCHISE TAX WITH RESPECT TO
GROSS RECEIPTS FROM LONG DISTANCE TELECOMMUNICATIONS
SERVICE SHALL BE ADDED TO AND DISCLOSED AS AN ELEMENT OF THE
LONG DISTANCE TELECOMMUNICATIONS COMPANY'S CHARGE TO THE
CUSTOMER FOR THE SERVICE.

SECTION 4. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article - Tax - Property

9-102.

(a) (6) (iii) "Gross income" does not include:

1.       any income tax refund received from the State or federal
government, INCLUDING ANY REFUNDABLE PORTION OF THE FEDERAL
EARNED INCOME TAX CREDIT; or

2.       any loss from business, rental, or other endeavor.

(9) "Renter" means an individual, who during the calendar year for which
the property tax relief under this section is sought, actually occupies a dwelling in which
the individual has a leasehold interest and who:

(i) is at least 60 years old; [or]

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