§ 8-301

Maryland § 8-301

• Jurisdiction: Maryland
• Article gtg: Tax - General
• Title: 8

Text

(a) For all taxable years beginning before January 1, 2001, a franchise tax, measured by deposits held in the State, is imposed, for each calendar year, on each savings and loan association.

(b) For all taxable years beginning after December 31, 2000, the savings and loan association franchise tax is terminated.