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- Section 8-208.1 - [Repealed].
- 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- Section 8-213 - [Repealed].
- 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 subject to abrogation].
- Section 8-217 - Credit for businesses that create jobs.
- Section 8-218 - Credit for employer-provided long-term care insurance.
- Section 8-219 - [Abrogated].
- Section 8-220 - One Maryland Economic Development Tax Credits.
- Section 8-221 - Credit for commuter benefit costs.