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Maryland Code > Tax - General

Maryland Code > Tax - General


Current as of: 2010
Begins…
§ 1-101In this article the following words have the meanings indicated.
§ 1-201In this section, "legal holiday" means:
§ 1-202A unit of the State government or person responsible for administering...
§ 1-203A requirement in this article that a document be under oath means...
§ 1-204Before any license may be issued under this article to an employer...
§ 1-205A license or permit is considered renewed for purposes of this section...
§ 2-101In this title the following words have the meanings indicated.
§ 2-102In addition to the duties set forth elsewhere in this article and...
§ 2-103The Comptroller shall adopt reasonable regulations to administer...
§ 2-104Subject to the requirements of § 2-110 of this subtitle and subsection...
§ 2-105The Comptroller shall design the license form required for:
§ 2-106In this section the following words have the meanings indicated.
§ 2-107Authorized employees of the Field Enforcement Bureau of the Comptroller’s...
§ 2-108If, in good faith and with reasonable grounds, the Comptroller or...
§ 2-109The Comptroller shall:
§ 2-110The Comptroller shall include on the individual income tax return...
§ 2-111In the case of an individual described in § 7508 of the Internal...
§ 2-112The Comptroller shall include on the individual income tax return...
§ 2-201From the admissions and amusement tax revenue, the Comptroller shall...
§ 2-202After making the distribution required under § 2–201 of this subtitle,...
§ 2-203The Comptroller shall pay refunds relating to the admissions and...
§ 2-301From the alcoholic beverage tax revenue, the Comptroller shall distribute...
§ 2-302The Comptroller shall pay refunds relating to the alcoholic beverage...
§ 2-303The Comptroller shall distribute the proceeds from sales of contraband...
§ 2-401From the boxing and wrestling tax revenue, the Comptroller shall...
§ 2-402After making the distribution required under § 2-401 of this subtitle,...
§ 2-501The Comptroller shall distribute the financial institution franchise...
§ 2-502The Comptroller shall pay refunds relating to the financial institutions...
§ 2-601In this subtitle the following words have the meanings indicated.
§ 2-604From the income tax revenue from individuals, the Comptroller shall...
§ 2-605After making the distribution required under § 2-604 of this subtitle,...
§ 2-606After making the distributions required under §§ 2–604 and 2–605...
§ 2-607After making the distributions required under §§ 2-604 through 2-606...
§ 2-608After making the distributions required under §§ 2–604 through 2–607...
§ 2-608.1In this section, "municipality" means:
§ 2-609After making the distributions required under §§ 2-604 through 2-608.1...
§ 2-610The Comptroller shall make the distributions of income tax revenue...
§ 2-613From the income tax revenue from corporations, the Comptroller shall...
§ 2-613.1After making the distribution required under § 2–613 of this subtitle:
§ 2-614After making the distributions required under §§ 2–613 and 2–613.1...
§ 2-615After making the distributions required under §§ 2–613, 2–613.1,...
§ 2-701The Comptroller shall distribute the inheritance tax revenue to...
§ 2-702If, under § 7-233(d) of this article, a register of wills certifies...
§ 2-801The Comptroller shall distribute the Maryland estate tax revenue...
§ 2-802The Comptroller shall pay refunds relating to the Maryland estate...
§ 2-901The Comptroller shall distribute the Maryland generation-skipping...
§ 2-902The Comptroller shall pay refunds relating to the Maryland generation-skipping...
§ 2-1001The Comptroller shall distribute the motor carrier tax revenue and...
§ 2-1002The Comptroller shall pay refunds relating to the motor carrier...
§ 2-1101From the motor fuel tax revenue the Comptroller shall distribute...
§ 2-1102After making the distributions required under § 2-1101 of this subtitle,...
§ 2-1103After making the distributions required under §§ 2–1101 and 2–1102...
§ 2-1104Except as provided in subsections (b) and (c) of this section, after...
§ 2-1201The Comptroller shall pay refunds relating to the public service...
§ 2-1301From the sales and use tax revenue, the Comptroller shall distribute...
§ 2-1302After making the distribution required under § 2-1301 of this subtitle,...
§ 2-1302.1Except as provided in subsections (b) and (c) of this section, after...
§ 2-1302.2After making the distributions required under §§ 2–1301 through...
§ 2-1303After making the distributions required under §§ 2–1301 through...
§ 2-1401The Comptroller shall distribute the savings and loan association...
§ 2-1402The Comptroller shall pay refunds relating to the savings and loan...
§ 2-1601From the tobacco tax revenue, the Comptroller shall distribute the...
§ 2-1602After making the distribution required under § 2-1601 of this subtitle,...
§ 2-1603After making the distributions required under §§ 2-1601 and 2-1602...
§ 3-101In this title the following words have the meanings indicated.
§ 3-102There is a Maryland Tax Court, which is an independent administrative...
§ 3-103The Tax Court has jurisdiction to hear appeals from the final decision,...
§ 3-104The Tax Court may sit in Baltimore City or in the county seat of...
§ 3-105In addition to the powers and duties set forth elsewhere in this...
§ 3-106The Tax Court consists of 5 judges appointed by the Governor from...
§ 3-107Except as provided in subsection (c) of this section, a majority...
§ 3-108From among the judges, the Governor shall appoint a Chief Judge.
§ 3-109The Tax Court shall appoint a clerk.
§ 3-110The Tax Court may appoint 1 or more deputy clerks.
§ 3-111The Tax Court may:
§ 3-112The Tax Court may employ staff in accordance with the State budget:
§ 3-113The principal office of the Tax Court is in Baltimore City, at a...
§ 4-101In this title the following words have the meanings indicated.
§ 4-102A county may impose, by resolution, a tax on:
§ 4-103The admissions and amusement tax may not be imposed by:
§ 4-104A county or a municipal corporation may exempt from the admissions...
§ 4-105Except as otherwise provided in this section, the admissions and...
§ 4-201A person shall complete, under oath, and file with the Comptroller...
§ 4-202Each person who has gross receipts subject to the admissions and...
§ 4-301A person who has gross receipts subject to the admissions and amusement...
§ 5-101In this title the following words have the meanings indicated.
§ 5-102Except as provided in § 5-104 of this subtitle, a tax is imposed...
§ 5-103A rebuttable presumption exists that any alcoholic beverage in the...
§ 5-104The alcoholic beverage tax does not apply to an alcoholic beverage...
§ 5-105Except as provided in subsection (d) of this section, the alcoholic...
§ 5-201A person who holds a Class E, F, or G alcoholic beverage license...
§ 5-301A person who, under a Class E, F, or G alcoholic beverage license,...
§ 5-302Unless otherwise authorized in this title or in Article 2B of the...
§ 5-303For a container of distilled spirits that is one-half pint or larger,...
§ 6-101In this title the following words have the meanings indicated.
§ 6-102Except as provided in § 6-103 of this subtitle, a tax is imposed...
§ 6-103The boxing and wrestling tax does not apply to:
§ 6-104The boxing and wrestling tax rate is:
§ 6-201A person shall complete, under oath, and file with the Comptroller...
§ 6-202Each person who has gross receipts subject to the boxing and wrestling...
§ 6-301A person who has gross receipts subject to the boxing and wrestling...
§ 7-101In this title the following words have the meanings indicated.
§ 7-104When a register claims that a decedent was domiciled in this State...
§ 7-105After reasonable notice to the parties to the agreement, the board...
§ 7-106The board of arbitrators may administer oaths, take testimony, and...
§ 7-107By majority vote, the board of arbitrators shall determine the domicile...
§ 7-108Except as provided in § 7-106 of this subtitle in respect to issuing...
§ 7-109The Comptroller, the board of arbitrators, or the personal representative...
§ 7-110If the board of arbitrators determines that the decedent died domiciled...
§ 7-111This Part II of this subtitle does not prevent the parties to the...
§ 7-112The compensation and expenses of the members of the board of arbitrators...
§ 7-113This Part II of this subtitle applies only if each state that is...
§ 7-114This Part II of this subtitle shall be interpreted and construed...
§ 7-115This Part II of this subtitle may be cited as the "Maryland Uniform...
§ 7-118When a register claims that a decedent was domiciled in this State...
§ 7-119The Comptroller or the personal representative shall file the agreement,...
§ 7-120Unless the death taxes are paid within 60 days after the agreement...
§ 7-121This Part III of this subtitle shall be interpreted and construed...
§ 7-122This Part III of this subtitle may be cited as the "Maryland Uniform...
§ 7-201In this subtitle the following words have the meanings indicated.
§ 7-202Except as provided in § 7-203 of this subtitle, a tax is imposed...
§ 7-203The inheritance tax does not apply to the receipt of an annuity...
§ 7-204In this section, "clear value" means fair market value minus expenses.
§ 7-207Except as provided in §§ 7-209 through 7-211 of this subtitle, the...
§ 7-208If there is a formal administration of an estate, the court with...
§ 7-209Except as otherwise provided by an instrument that creates a joint...
§ 7-210If an application to prepay inheritance tax for a subsequent interest...
§ 7-211The person responsible for paying the inheritance tax may elect...
§ 7-214The register in the county where the court that administers an estate...
§ 7-215The person responsible under § 7-216 of this subtitle for paying...
§ 7-216Except as otherwise provided in this section, the inheritance tax...
§ 7-217Except as provided in § 7-218 of this subtitle and subsections (d),...
§ 7-218In this section, "small business" means a firm that:
§ 7-219Within a reasonable time after the valuation of a less than absolute...
§ 7-220Except as provided in subsection (b) of this section, if the total...
§ 7-221If within 15 years after the date of a decedent’s death, property...
§ 7-224Within 3 months after the grant of letters of administration, a...
§ 7-225A person required to file an inventory shall have the property appraised...
§ 7-228For an estate of a nonresident decedent, if the death taxes and...
§ 7-231In addition to the duties set forth elsewhere in this subtitle and...
§ 7-232Each register shall certify to the Comptroller the amount of inheritance...
§ 7-233Each month, each register shall pay into the State Treasury an amount...
§ 7-234If a register fails to account for and remit money as required under...
§ 7-301In this subtitle the following words have the meanings indicated.
§ 7-302Except as provided in § 7-303 of this subtitle, a tax is imposed...
§ 7-303Except as provided in subsection (b) of this section, the Maryland...
§ 7-304Subject to § 7-309 of this subtitle, in this section, "federal credit"...
§ 7-305If a federal estate tax return is required to be filed, the person...
§ 7-305.1This section does not apply to an amended estate tax return.
§ 7-306Except as provided in § 7–307 of this subtitle, the person responsible...
§ 7-307On application of the person responsible for paying the Maryland...
§ 7-308In this section the following words have the meanings indicated.
§ 7-309Notwithstanding an Act of Congress that repeals or reduces the federal...
§ 7-401In this subtitle the following words have the meanings indicated.
§ 7-402Except as provided in subsection (b) of this section, a tax is imposed...
§ 7-403The Maryland generation-skipping transfer tax is the amount of the...
§ 7-404The value of property included in a generation-skipping transfer...
§ 7-405The person required to file a federal generation-skipping transfer...
§ 7-406The person required to pay the federal generation-skipping transfer...
§ 8-101In this title the following words have the meanings indicated.
§ 8-102The franchise taxes under this title are imposed for the privilege...
§ 8-201In this subtitle the following words have the meanings indicated.
§ 8-202For all taxable years beginning before January 1, 2001, a franchise...
§ 8-203The financial institution franchise tax rate is 7% of taxable net...
§ 8-204A financial institution shall compute its net earnings:
§ 8-205In this section the following words have the meanings indicated.
§ 8-206In computing taxable net earnings, a financial institution with...
§ 8-207A financial institution may claim a credit against the financial...
§ 8-208A savings bank or savings and loan association doing business outside...
§ 8-209Each financial institution existing or doing business in the State...
§ 8-210Except as provided in subsection (b) of this section, a financial...
§ 8-211The Department shall:
§ 8-212If a financial institution franchise tax refund claim under § 13-901...
§ 8-214A financial institution may claim a credit against the financial...
§ 8-215A financial institution may claim a credit against the financial...
§ 8-216// EFFECTIVE UNTIL JUNE 30, 2010 PER CHAPTER 290 OF 2009 //
§ 8-217A financial institution may claim a State tax credit against the...
§ 8-218A financial institution may claim a credit against the financial...
§ 8-220A financial institution may claim a credit against the financial...
§ 8-221A financial institution may claim a credit against the financial...
§ 8-301For all taxable years beginning before January 1, 2001, a franchise...
§ 8-302The savings and loan association franchise tax rate is 0.013% of...
§ 8-303A savings and loan association organized under the laws of this...
§ 8-304Each savings and loan association that, on December 31, holds deposits...
§ 8-305A savings and loan association shall pay the savings and loan association...
§ 8-401In this subtitle the following words have the meanings indicated.
§ 8-402A franchise tax, measured by gross receipts, is imposed, for each...
§ 8-402.1In addition to any tax imposed under § 8-402 of this subtitle, a...
§ 8-403The rate of the franchise tax imposed under § 8-402 of this subtitle...
§ 8-404Each public service company that, in a calendar year, has gross...
§ 8-405Except as provided in subsection (b) of this section, each public...
§ 8-406A public service company may claim a credit against the public service...
§ 8-407A telephone company may claim a credit against the public service...
§ 8-408The Department shall:
§ 8-409The public service company franchise tax with respect to gross receipts...
§ 8-411A public service company may claim a credit against the public service...
§ 8-412A public service company may claim a credit against the public service...
§ 8-413// EFFECTIVE UNTIL JUNE 30, 2010 PER CHAPTER 290 OF 2009 //
§ 8-415A public service company may claim a credit against the public service...
§ 8-417A public service company may claim a credit against the public service...
§ 9-101In this title the following words have the meanings indicated.
§ 9-201In this subtitle the following words have the meanings indicated.
§ 9-202A tax is imposed on each motor carrier who operates or causes the...
§ 9-203The motor carrier tax imposed under § 9-202 of this subtitle does...
§ 9-204For each type of motor fuel used in the operation of a commercial...
§ 9-205The Comptroller may enter into reciprocal agreements on behalf of...
§ 9-207Except as provided in § 9-208 of this subtitle, each motor carrier...
§ 9-208The Comptroller may exempt a motor carrier from filing a motor carrier...
§ 9-209Each motor carrier shall keep, in the form that the Comptroller...
§ 9-212To compute the amount of motor fuel that a motor carrier uses to...
§ 9-213A motor carrier shall pay to the Comptroller the motor carrier tax...
§ 9-214A motor carrier may claim a credit against the motor carrier tax...
§ 9-215A motor carrier shall pay the motor carrier tax for a period with...
§ 9-216The terms of a lease determine the primary liability of a lessor...
§ 9-219Except as provided in paragraphs (2) and (3) of this subsection,...
§ 9-220A motor carrier shall display the identification marker for each...
§ 9-221The Comptroller may issue a temporary authorization to a motor carrier...
§ 9-222In this Part IV of this subtitle "police officer" means:
§ 9-223In this section the following words have the meanings indicated.
§ 9-301In this subtitle the following words have the meanings indicated.
§ 9-302Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax...
§ 9-303The motor fuel tax does not apply to motor fuel that is exported...
§ 9-303.1In this section the following words have the meanings indicated.
§ 9-304The Comptroller may allow, by regulation, a licensed dealer, a licensed...
§ 9-305The motor fuel tax rate is:
§ 9-308Except as provided in subsections (b) and (c) of this section, each...
§ 9-309Each person who engages in the business of a dealer, distributor,...
§ 9-310Each dealer, distributor, special fuel seller, or turbine fuel seller...
§ 9-314The motor fuel tax on gasoline shall be paid by:
§ 9-315A licensed dealer or licensed special fuel seller shall deduct 0.5%...
§ 9-318A person shall be licensed by the Comptroller before the person...
§ 9-319To qualify for a Class "A" license, an applicant shall be:
§ 9-320An applicant for a license shall submit to the Comptroller:
§ 9-321The Comptroller shall issue a license of the appropriate class to...
§ 9-322A Class "A" license authorizes the licensee to:
§ 9-323Except as provided in subsection (b) of this section, a license...
§ 9-324Each licensee and exemption certificate holder shall display the...
§ 9-325A license or exemption certificate is valid only for the person...
§ 9-326To obtain proper identification of a person who receives, buys,...
§ 9-327To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle,...
§ 9-328Subject to the hearing provisions of § 9-329 of this subtitle, the...
§ 9-329Except as otherwise provided in § 10-226 of the State Government...
§ 9-330Subject to § 9-331 of this subtitle, the Comptroller may cancel...
§ 9-331If the Comptroller cancels a license or exemption certificate under...
§ 9-332Any person aggrieved by a cancellation under § 9-330 of this subtitle...
§ 9-333A licensee may request in writing that the Comptroller cancel a...
§ 9-334The revocation or cancellation of a license under this subtitle...
§ 9-335The Comptroller shall surrender the bond filed by a licensee if:
§ 9-336The Motor Vehicle Administration shall send promptly to the Comptroller...
§ 9-337A person may not engage in the business of a dealer, a distributor,...
§ 10-101In this title the following words have the meanings indicated.
§ 10-102Except as provided in § 10-104 of this subtitle, a tax is imposed...
§ 10-102.1In this section the following words have the meanings indicated.
§ 10-103Each county shall have a county income tax on the Maryland taxable...
§ 10-104The income tax does not apply to the income of:
§ 10-105Except as provided in paragraph (3) of this subsection, for an individual...
§ 10-106Each county shall set, by ordinance or resolution, a county income...
§ 10-106.1An individual subject to the State income tax under § 10-105(a)...
§ 10-107To the extent practicable, the Comptroller shall apply the administrative...
§ 10-108Except as provided in subsection (c) of this section and unless...
§ 10-109The Comptroller may distribute, apportion, or allocate gross income,...
§ 10-110There is a Maryland Business Tax Reform Commission.
§ 10-201An individual shall calculate Maryland taxable income by subtracting...
§ 10-203Except as provided in Subtitle 4 of this title, the Maryland adjusted...
§ 10-204To the extent excluded from federal adjusted gross income, the amounts...
§ 10-205In addition to the modification under § 10–204 of this subtitle,...
§ 10-206The amounts under this section are added to the federal adjusted...
§ 10-207To the extent included in federal adjusted gross income, the amounts...
§ 10-208In addition to the modification under § 10–207 of this subtitle,...
§ 10-209In this section:
§ 10-210The amounts under this section are subtracted from the federal adjusted...
§ 10-210.1In this section the following words have the meanings indicated.
§ 10-211Except as provided in subsection (b) of this section, whether or...
§ 10-211.1// EFFECTIVE UNTIL JUNE 30, 2011 PER CHAPTER 692 OF 2008 //
§ 10-212To determine Maryland taxable income, a fiduciary other than a personal...
§ 10-213The subtraction modifications for volunteer police, fire, rescue,...
§ 10-217(i)Except as otherwise provided in this subsection, an individual...
§ 10-218Only an individual who itemizes deductions on the individual’s federal...
§ 10-219A nonresident may claim and shall include only the part attributable...
§ 10-220An individual who is a resident of the State for only a part of...
§ 10-222In this section, "tax preference items" mean the items that:
§ 10-223Beginning with individual tax returns for the 1986 tax year, and...
§ 10-301The Maryland taxable income of a corporation is its Maryland modified...
§ 10-304Except as provided in Subtitle 4 of this title, the Maryland modified...
§ 10-305To the extent excluded from federal taxable income, the amounts...
§ 10-306In addition to the modification under § 10-305 of this subtitle,...
§ 10-306.1In this section the following words have the meanings indicated.
§ 10-306.2In this section:
§ 10-307To the extent included in federal taxable income, the amounts under...
§ 10-308In addition to the modification under § 10-307 of this subtitle,...
§ 10-309In addition to the modifications under §§ 10-307 and 10-308 of this...
§ 10-310In addition to the modifications under §§ 10-305 through 10-309...
§ 10-401In computing the adjustments under §§ 10-206 and 10-210 of this...
§ 10-402In computing Maryland taxable income, a corporation shall allocate...
§ 10-403In this section the following words have the meanings indicated.
§ 10-501A person who files a federal income tax return shall compute Maryland...
§ 10-502If a person does not file a federal income tax return, the person...
§ 10-503#VALUE!
§ 10-504A person may change the accounting period used to compute Maryland...
§ 10-601Except as provided in § 10–105(d) of this title and except as otherwise...
§ 10-602An individual shall compute the tax for a taxable year from the...
§ 10-603Unless an act that changes the State income tax rate provides otherwise,...
§ 10-604Except as otherwise provided in this subtitle, an individual shall...
§ 10-701An individual may claim a credit against the income tax for a taxable...
§ 10-701.1An individual or a corporation may claim a credit against the State...
§ 10-702In this section the following words have the meanings indicated.
§ 10-703Except as provided in subsection (b) of this section, a resident...
§ 10-703.2In this section, "installment sale" has the meaning stated in §...
§ 10-704An individual may claim a credit against the State income tax for...
§ 10-704.1In this section the following words have the meanings indicated.
§ 10-704.4An individual or a corporation may claim a credit against the income...
§ 10-704.5An individual or corporation may claim a credit against the State...
§ 10-704.6An individual or a corporation may claim a credit against the State...
§ 10-704.7// EFFECTIVE UNTIL JUNE 30, 2010 PER CHAPTER 290 OF 2009 //
§ 10-704.8An individual or a corporation may claim a State tax credit against...
§ 10-704.9Subject to the provisions of this section, an individual or a corporation...
§ 10-704.10// EFFECTIVE UNTIL DECEMBER 31, 2011 PER CHAPTER 394 OF 2006 //
§ 10-705To be allowed a credit under this subtitle, a person shall submit...
§ 10-706Except as otherwise provided in this section, a credit allowed under...
§ 10-707An individual may claim a credit against the State income tax for...
§ 10-708A public utility that is a telecommunications company may claim...
§ 10-709In this section the following words have the meanings indicated.
§ 10-710In this section, "long-term care insurance" has the meaning stated...
§ 10-711// EFFECTIVE UNTIL JUNE 30, 2013 PER CHAPTER 571 OF 2008 //
§ 10-713In this section the following words have the meanings indicated.
§ 10-714An individual or corporation may claim a credit against the State...
§ 10-715An individual or corporation may claim a credit against the State...
§ 10-716In this section the following words have the meanings indicated.
§ 10-717An individual who is a classroom teacher holding a standard professional...
§ 10-718In this section, "eligible long-term care premiums" means eligible...
§ 10-719In this section the following words have the meanings indicated.
§ 10-720In this section the following words have the meanings indicated.
§ 10-721// EFFECTIVE UNTIL JUNE 30, 2012 PER CHAPTER 98 OF 2005 //
§ 10-722In this section the following words have the meanings indicated.
§ 10-723An individual may claim a credit against the State income tax as...
§ 10-724In this section, "aquaculture oyster float" means a device that...
§ 10-725In this section the following words have the meanings indicated.
§ 10-726In this section the following words have the meanings indicated.
§ 10-727// EFFECTIVE UNTIL JUNE 30, 2013 PER CHAPTER 140 OF 2008 //
§ 10-804Each person required under this subtitle to file an income tax return...
§ 10-804.1In this section:
§ 10-805Except as provided in subsection (b) of this section and except...
§ 10-806Except as provided in subsection (b) of this section, each nonresident...
§ 10-807Except as provided in subsection (b) of this section, a husband...
§ 10-808Except as otherwise provided in this section, if an individual required...
§ 10-809If an individual is not required to file an income tax return under...
§ 10-810A corporation that, during a taxable year, has Maryland taxable...
§ 10-811Each member of an affiliated group of corporations shall file a...
§ 10-812A corporation exempt from income tax under § 10-104 of this title...
§ 10-813Each fiduciary who has Maryland taxable income and is required to...
§ 10-814Each partnership, as defined in § 761 of the Internal Revenue Code,...
§ 10-815Except as provided in subsections (b) and (c) of this section, each...
§ 10-816Each corporation and each partnership that reasonably expects estimated...
§ 10-817A person required to withhold income tax under § 10-906 of this...
§ 10-818Each organization that is exempt from taxation under § 10-104 of...
§ 10-819Each limited liability company as defined under Title 4A of the...
§ 10-820Except as provided in paragraph (3) of this subsection, an individual...
§ 10-821A corporation required under Part II of this subtitle to file a...
§ 10-822Except as provided in paragraphs (2) and (3) of this subsection,...
§ 10-823If the Comptroller finds that good cause exists and subject to §...
§ 10-824In this section the following words have the meanings indicated.
§ 10-827Each person making payments not reported on a federal information...
§ 10-828Notwithstanding § 1-302 of the Financial Institutions Article, if...
§ 10-829A person who pays salary, wages, or other compensation for personal...
§ 10-830Any real estate reporting person who is required to file a return...
§ 10-901Except as otherwise provided in this subtitle, an individual, a...
§ 10-902Except as otherwise provided in this section, each individual, partnership,...
§ 10-905In this Part II of this subtitle the following words have the meanings...
§ 10-906Except as provided in § 10-907 of this subtitle, each employer or...
§ 10-907Income tax is not required to be withheld at the time wages are...
§ 10-908An employer shall withhold from the wages of an individual the amount...
§ 10-909The income tax required to be withheld under § 10-908 of this subtitle...
§ 10-910At the time of employment, an employee shall sign and file with...
§ 10-911Each employer or payor required under § 10-906 of this subtitle...
§ 10-912In this section the following words have the meanings indicated.
§ 11-101In this title the following words have the meanings indicated.
§ 11-102Except as otherwise provided in this title, a tax is imposed on:
§ 11-103A rebuttable presumption exists that any sale in the State is subject...
§ 11-104Except as otherwise provided in this section, the sales and use...
§ 11-105Except as provided in subsections (b) and (c) of this section, a...
§ 11-106In this section, "Agreement" means the Streamlined Sales and Use...
§ 11-108The sale or recharge of a prepaid telephone calling arrangement...
§ 11-1A-01In this subtitle the following words have the meanings indicated.
§ 11-1A-02In addition to any tax imposed under § 11-102 of this title, except...
§ 11-1A-03The rate of the special use tax on electricity is 0.062 cents for...
§ 11-1A-04The exemptions provided under Subtitle 2 of this title do not apply...
§ 11-1A-05In addition to any information required under Subtitle 5 of this...
§ 11-1A-06The Comptroller shall adopt regulations to carry out the provisions...
§ 11-201The sales and use tax does not apply to a sale of the following...
§ 11-201.1In this section, "bulk vending machine" means a vending machine...
§ 11-202The sales and use tax does not apply to a sale in the form of a...
§ 11-204The sales and use tax does not apply to:
§ 11-205The sales and use tax does not apply to a sale of:
§ 11-206In this section the following words have the meanings indicated.
§ 11-207The sales and use tax does not apply to:
§ 11-208The sales and use tax does not apply to:
§ 11-209The sales and use tax does not apply to a casual and isolated sale...
§ 11-210The sales and use tax does not apply to a sale of:
§ 11-211The sales and use tax does not apply to:
§ 11-212The sales and use tax does not apply to a sale of:
§ 11-213Except for the first retail sale of the manufactured home, the sales...
§ 11-214The sales and use tax does not apply to use of tangible personal...
§ 11-214.1In this section:
§ 11-215The sales and use tax does not apply to a sale of photographic material...
§ 11-216The sales and use tax does not apply to:
§ 11-217In this section, "research and development" means:
§ 11-218The sales and use tax does not apply to a sale of:
§ 11-219The sales and use tax does not apply to a personal, professional,...
§ 11-220The sales and use tax does not apply to a sale to the State or a...
§ 11-221The sales and use tax does not apply to:
§ 11-222The sales and use tax does not apply to a sale of deliverable end...
§ 11-223The sales and use tax does not apply to a sale of:
§ 11-224The sales and use tax does not apply to a sale of water that is...
§ 11-225In this section, "computer program" means a set of statements or...
§ 11-226In this subsection, "Energy Star product" means an air conditioner,...
§ 11-227In this section the following words have the meanings indicated.
§ 11-228In this section, "accessory items" includes jewelry, watches, watchbands,...
§ 11-229The sales and use tax does not apply to a sale of electricity, fuel,...
§ 11-230In this section the following words have the meanings indicated.
§ 11-301The sales and use tax is computed on:
§ 11-302For each retail sale or sale for use other than a sale under § 11–405...
§ 11-303A buyer is allowed a depreciation allowance as an adjustment to...
§ 11-401A vendor is a trustee for the State and is liable for the collection...
§ 11-402Subject to § 11–302 of this title, a vendor may:
§ 11-403Except as otherwise provided in this subtitle, a vendor shall collect...
§ 11-404The collection of the sales and use tax on a sale for use in the...
§ 11-405A vendor who sells tangible personal property or a taxable service...
§ 11-406If the nature of a vendor’s business makes the collection of the...
§ 11-407Except as provided in subsection (c) of this section, on or after...
§ 11-408If a buyer is required under Subtitle 2 of this title or by regulation...
§ 11-501A buyer who fails to pay the sales and use tax on a purchase or...
§ 11-502Each vendor shall complete, under oath, and file with the Comptroller...
§ 11-503If the Comptroller finds that good cause exists and subject to §...
§ 11-504A vendor shall keep:
§ 11-505A transferee or auctioneer in a bulk transfer, as defined in § 6-102...
§ 11-601A buyer who fails to pay the sales and use tax to the vendor for...
§ 11-701In this subtitle the following words have the meanings indicated.
§ 11-702A person shall be licensed by the Comptroller before the person...
§ 11-703An applicant for a license to engage in the business of an out-of-state...
§ 11-704The Comptroller shall issue to each applicant who meets the requirements...
§ 11-705While it is effective, and except as provided under § 11-707(b)...
§ 11-706Except as otherwise provided in this section, a license is effective...
§ 11-707The Comptroller may issue a special license to an applicant who:
§ 11-708Each licensee shall display the license in each place of business...
§ 11-709Except as otherwise provided in this subtitle, a license may not...
§ 11-710Subject to the hearing provisions of § 11-711 of this subtitle,...
§ 11-711Except as otherwise provided in § 10-226 of the State Government...
§ 11-712A person may not engage in the business of a retail vendor or engage...
§ 12-101In this title the following words have the meanings indicated.
§ 12-102Except as provided in § 12-104 of this subtitle, a tax is imposed...
§ 12-103A rebuttable presumption exists that any cigarette or other tobacco...
§ 12-104"Consumer" means a person who possesses cigarettes or other tobacco...
§ 12-105The tobacco tax rate for cigarettes is:
§ 12-201A manufacturer shall complete and file with the Comptroller a tobacco...
§ 12-202A wholesaler shall complete and file with the Comptroller a tobacco...
§ 12-203Each wholesaler shall:
§ 12-301In this subtitle, "licensed wholesaler" means a wholesaler who is...
§ 12-302A manufacturer of sample cigarettes shall pay the tobacco tax on...
§ 12-303A licensed wholesaler may buy tax stamps, in the manner and at the...
§ 12-304A manufacturer that pays the tobacco tax shall indicate prominently...
§ 12-305Unless otherwise authorized under this title, a person may not possess,...
§ 12-306The Comptroller shall establish, by regulation, a system of administering,...
§ 13-101In this title the following words have the meanings indicated.
§ 13-102Unpaid tax and interest and penalties on the tax are, from the due...
§ 13-103A tax collector shall apply a payment under this title first to...
§ 13-104Subject to the approval of the Treasurer and subject to the limitation...
§ 13-105Subject to the approval of the Treasurer, the Comptroller by regulation...
§ 13-201In this subtitle, "tax information" means:
§ 13-202Except as otherwise provided in this subtitle, an officer, employee,...
§ 13-203In this subsection, "taxing official" means:
§ 13-204In addition to a disclosure allowed under § 13-203 of this subtitle,...
§ 13-205In this section, "taxpayer identity information" means a taxpayer’s:
§ 13-206In addition to a disclosure allowed under § 13-203 of this subtitle,...
§ 13-207In this section, "income tax return preparer" means a person who:
§ 13-301A tax collector may examine or audit a tax return filed with the...
§ 13-302To determine whether a tax return is correct or otherwise to enforce...
§ 13-303If a person or governmental unit fails to file a tax return as required...
§ 13-304If a person fails to comply with a notice and demand for a return...
§ 13-401Except as provided in subsection (b) of this section, if a tax collector...
§ 13-402If a notice and demand for a return is made under § 13-303 of this...
§ 13-403If a person or governmental unit fails to keep the records required...
§ 13-405If a person keeps records that do not contain the information required...
§ 13-406If a person fails to keep the records required under § 9-309 of...
§ 13-407If a person or governmental unit fails to keep the records required...
§ 13-408If the Comptroller determines that a person has failed to keep the...
§ 13-409If the Internal Revenue Service issues a final determination that...
§ 13-410A tax collector shall mail a notice of assessment under this title...
§ 13-411An assessment of tax under this article is prima facie correct.
§ 13-412If both the seller and buyer are liable for payment of the motor...
§ 13-413Interest, penalties, and collection fees shall be assessed and collected...
§ 13-501In this subtitle the following words have the meanings indicated.
§ 13-504In this section, "state tax":
§ 13-505A court may not issue an injunction, writ of mandamus, or other...
§ 13-508Within 30 days after the date on which a notice of assessment of...
§ 13-509Notwithstanding a person’s failure to file a timely application...
§ 13-510Except as provided in subsection (b) of this section and subject...
§ 13-511A register, on behalf of the State, or a person in interest may...
§ 13-514Unless a person has exhausted all available administrative remedies...
§ 13-515An individual may appear before the Tax Court without a lawyer.
§ 13-516To appeal to the Tax Court, a person or governmental unit shall...
§ 13-517The Tax Court may require or, on request of a party, allow an amendment...
§ 13-518The Tax Court may require or, on request of a party, allow a party...
§ 13-519The Tax Court shall hear and determine appeals promptly.
§ 13-520On receipt of a petition, the clerk of the Tax Court immediately...
§ 13-521A party may take a deposition in or out of the State in the manner...
§ 13-522If, without reasonable cause, a person fails to obey a subpoena,...
§ 13-523An appeal before the Tax Court shall be heard de novo and conducted...
§ 13-524The Tax Court is not bound by the technical rules of evidence.
§ 13-525A party may submit to the Tax Court a request for a ruling on a...
§ 13-526Except as provided in subsection (c) of this section, on the request...
§ 13-527The Tax Court shall provide:
§ 13-528The Tax Court shall have full power to hear, try, determine, or...
§ 13-529In each appeal, the Tax Court shall issue a written order that sets...
§ 13-532A final order of the Tax Court is subject to judicial review as...
§ 13-601Except as otherwise provided in this section, if a person or governmental...
§ 13-602Except as provided in subsections (b) and (c) of this section, a...
§ 13-603Except as otherwise provided in this section, if a claim for refund...
§ 13-604The rate of interest for each month or fraction of a month is the...
§ 13-605Interest may not be assessed on a penalty.
§ 13-606For reasonable cause, a tax collector may waive interest on unpaid...
§ 13-701Except as otherwise provided in this subtitle, if a person or governmental...
§ 13-702Except as provided in subsections (b) and (c) of this section, a...
§ 13-703If, with the intent to evade the payment of tax, a person, including...
§ 13-704If, with the intent to evade the payment of tax, a person or governmental...
§ 13-705The Comptroller shall assess a penalty not exceeding $500 if:
§ 13-706If a person is required to provide an income tax withholding statement...
§ 13-707If an employer or payor, as defined in § 10-905 of this article,...
§ 13-708If, within the period required in a notice and demand for a return,...
§ 13-709If, within 10 days after receipt of a notice and demand for payment...
§ 13-710If the Comptroller or any police officer seizes distilled spirits...
§ 13-711If a person willfully fails to keep any record required under §...
§ 13-712If, with the intent to evade the boxing and wrestling tax, a person...
§ 13-713If a person pays a tax, interest, or penalties under this article...
§ 13-714For reasonable cause, a tax collector may waive a penalty under...
§ 13-715Subject to the provisions of paragraph (2) of this subsection, any...
§ 13-716The Comptroller shall assess a penalty of 25% of the amount of the...
§ 13-717An income tax return preparer who is subject to § 10–824 of this...
§ 13-801Unpaid tax, interest, and penalties shall be first paid and satisfied...
§ 13-802If the transferee or auctioneer in a bulk transfer fails to file...
§ 13-804In this section the following words have the meanings indicated.
§ 13-805Unpaid tax, interest, and penalties constitute a lien, in favor...
§ 13-806Unless another date is specified by law and except for a lien under...
§ 13-807A tax collector may file a notice of tax lien with the clerk of...
§ 13-808From the date on which a tax lien is filed under § 13-807 of this...
§ 13-809A tax lien shall be first paid and satisfied from the proceeds of...
§ 13-810If a tax lien is not satisfied or released on or before the 15th...
§ 13-811In this section the following words have the meanings indicated.
§ 13-812In this section the following words have the meanings indicated.
§ 13-815Within the period allowed in Subtitle 11 of this title, an action...
§ 13-816If a tax under this article is not paid when due, the Governor,...
§ 13-817In an action under § 13-816 of this subtitle, a request for attachment...
§ 13-818If the plaintiff in an action under § 13-816 of this subtitle requests,...
§ 13-821Notwithstanding any other provision of this title, if a tax collector...
§ 13-824To protect tax revenue, a tax collector may, to the extent allowed...
§ 13-825The Comptroller may require a person whose gross receipts are subject...
§ 13-826The following securities are acceptable:
§ 13-827When a tax collector requires a person to post security under §...
§ 13-828If, within 5 days after the date on which the notice to post security...
§ 13-829Except as provided in subsection (b) of this section, a person shall...
§ 13-830If the tax, interest, and penalty are not paid when due, the tax...
§ 13-831Except for a liability that has accrued or will accrue before the...
§ 13-832Subject to the limitation in subsection (b) of this section, if...
§ 13-834In this Part VI of this subtitle the following words have the meanings...
§ 13-835The Comptroller or a peace officer of the State may:
§ 13-836If contraband alcoholic beverages or contraband tobacco products...
§ 13-837The owner or another person with an interest in seized property...
§ 13-838A person forfeits any interest, right, or title to property that...
§ 13-839If a person files a claim for return of seized alcoholic beverages,...
§ 13-840If a person files with the Comptroller a claim for return of the...
§ 13-841Contraband alcoholic beverages that are seized under this title...
§ 13-842A person who possessed contraband alcoholic beverages, contraband...
§ 13-845Except as provided in subsection (b) of this section, if the inheritance...
§ 13-901A claim for refund may be filed with the tax collector who collects...
§ 13-902A claim for refund shall be:
§ 13-903A claim for refund shall be filed within the time required under...
§ 13-904The tax collector shall:
§ 13-905Subject to the additional provisions under this section, a tax collector...
§ 13-906In this section, "register" means the register of wills of a county.
§ 13-908If the tax collector determines that collection of financial institution...
§ 13-909Without regard to the provisions of § 13-1104 of this title, if...
§ 13-912In this part the following words have the meanings indicated.
§ 13-913Except as provided in paragraph (2) of this subsection, for any...
§ 13-914At least 30 calendar days before certifying a debt to the Comptroller,...
§ 13-915A certification by the Central Collection Unit to the Comptroller...
§ 13-916A debtor may request the Central Collection Unit to investigate...
§ 13-917After its investigation, if the Central Collection Unit makes a...
§ 13-918The Comptroller shall honor income tax refund interception requests...
§ 13-919The Secretary of Budget and Management may adopt regulations relating...
§ 13-920In this part the following words have the meanings indicated.
§ 13-921Except as provided in subsection (b) of this section, a taxing official...
§ 13-922A certification by a taxing official to the Comptroller shall include:
§ 13-925In this part the following words have the meanings indicated.
§ 13-926Except as provided in subsection (b) of this section, a local official...
§ 13-927A certification by a local official to the Comptroller shall include:
§ 13-930In this part the following words have the meanings indicated.
§ 13-931Except as provided in subsection (b) of this section, a federal...
§ 13-932A certification by a federal official to the Comptroller shall include:
§ 13-1001A person who is required to file an admissions and amusement tax...
§ 13-1002A person who willfully files a false alcoholic beverage tax return...
§ 13-1003A person who is required to file an admissions and amusement tax...
§ 13-1004An income tax return preparer who willfully prepares, assists in...
§ 13-1005A person who is required to pay the admissions and amusement tax...
§ 13-1006A person, including an officer of a corporation, who is required...
§ 13-1007A person who is required to file an income tax withholding return...
§ 13-1008A person who is required to pay the admissions and amusement tax...
§ 13-1009A person who participates in evading the alcoholic beverage tax...
§ 13-1010A person, including an officer of a corporation, who is required...
§ 13-1011A person who counterfeits an alcoholic beverage tax stamp, as defined...
§ 13-1012A person who willfully makes, causes to be made, or procures an...
§ 13-1013A person who willfully possesses, transports, sells, offers for...
§ 13-1014A person who willfully possesses, sells, or attempts to sell unstamped...
§ 13-1015A person who willfully ships, imports, sells into or within, or...
§ 13-1016A person who engages in the business of a retail vendor or engages...
§ 13-1017A vendor who holds out to the public that the vendor will absorb...
§ 13-1018An officer, employee, former officer, or former employee of the...
§ 13-1019Any income tax return preparer who discloses information in violation...
§ 13-1020A person who violates any provision of Title 5 of this article for...
§ 13-1021A person who violates a regulation adopted by the Comptroller to...
§ 13-1022A person who willfully fails to take any action that the Comptroller...
§ 13-1023A person who negligently or without reasonable cause fails to provide...
§ 13-1024A person who willfully or with the intent to evade payment of a...
§ 13-1025A person who assaults a tax collector who is performing an official...
§ 13-1026An employee or officer of the State, a county, or a municipal corporation...
§ 13-1027An employee or officer of the State, a county, or a municipal corporation...
§ 13-1029A person who violates any provision of Title 9, Subtitle 3 of this...
§ 13-1030A person who makes or assists another person to make a false claim...
§ 13-1031A person who engages in the business of a dealer, a distributor,...
§ 13-1101Except as otherwise provided in this section, an assessment of financial...
§ 13-1102Except as provided in subsection (b) of this section, an action...
§ 13-1103Except as otherwise provided in this section, a tax imposed under...
§ 13-1104Except as otherwise provided in this section, a claim for refund...

________________________________________________________________________

Questions & Answers: Tax Law

How do you stop a Convict Organization from stopping you from Progressing due to prior ideologies established by convicted forefathers that's already been abolished away ever since...
Where do you find your North Dakota mobile home tax permit number?...
Question: I am a teacher attending college with less than 10credits to graduate with a BA Elementary education. I claimed a deduction for tuition and fees on the federal return ...
Is a poly center porting poly diaphragm pump used in chemical treating in a well exempt from sales tax....
if i was denied before i received my money why would i be audited and charged again ....
Wow they used the word 'Such' 10 billion times to the point that it looks like a 4 year old wrote this. Also this law is just another thing wrong with America....
Comments (1)add comment
KB: ...
Question: I am a teacher attending college with less than 10credits to graduate with a BA Elementary education. I claimed a deduction for tuition and fees on the federal return 2011 line 34 which reduced my Adjusted Gross Income. I placed this adjusted amount on my Maryland return 502. Maryland state is claiming that I claimed a deduction on my federal return, but did not include a corresponding addition modification on my Maryland return and adjusted an addition modification in the amount of the tuition and fees deduction taken on my federal return.

Which Maryland Code apply to my circumstance? My research came upon Maryland Code > Tax 10-218 Please help me resolve this matter>

1

June 08, 2013

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