Subtitle 4 - PUBLIC SERVICE COMPANY FRANCHISE TAX
- Section 8-401 - Definitions
- Section 8-402 - Imposition of tax
- Section 8-402.1 - Imposition of delivery tax
- Section 8-403 - Tax rates
- Section 8-404 - Returns and declarations
- Section 8-405 - Tax payment
- Section 8-406 - Credits generally
- Section 8-406.1 - Credit for certified rehabilitation
- Section 8-407 - Telephone lifeline service charges
- Section 8-408 - Administration by Department
- Section 8-409 - Tax as customer charge
- Section 8-410 - Credit for wages and child care for qualified employment opportunity employees
- Section 8-411 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article
- Section 8-412 - Credit for neighborhood and community assistance
- Section 8-413 - Credit for wages, child care, and transportation of employees with disabilities
- Section 8-414 - Credit for new or expanded business premises
- Section 8-415 - Credit for employer-provided long-term care insurance
- Section 8-416 - Credit for wages paid to students under worked-based learning program
- Section 8-417 - Credits against the public service franchise tax