Subtitle 2 - FINANCIAL INSTITUTION FRANCHISE TAX
- Section 8-201 - Definitions
- Section 8-202 - Imposition of tax
- Section 8-203 - Tax rate
- Section 8-204 - Taxable net earnings - Computation
- Section 8-205 - Taxable net earnings - International banking facilities
- Section 8-206 - Taxable net earnings - Allocation
- Section 8-207 - Tax credit - For estimated taxes
- Section 8-208 - Tax credit - For tax paid to other state
- Section 8-208.1 - Credit for certified rehabilitation
- Section 8-209 - Returns and declarations
- Section 8-210 - Tax payment
- Section 8-211 - Administration by Department
- Section 8-212 - Certifications for payment of refunds
- Section 8-213 - Credit for wages and child care for qualified employment opportunity employees
- Section 8-214 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article
- Section 8-215 - Credit for neighborhood and community assistance
- Section 8-216 - Credit for wages, child care, and transportation for employees with disabilities
- Section 8-217 - Credit for businesses that create jobs
- Section 8-218 - Credit for employer-provided long-term care insurance
- Section 8-219 - Credit for wages paid to students under work-based learning program
- Section 8-220 - One Maryland Economic Development Tax Credits
- Section 8-221 - Credit for commuter benefit costs