Circuit breaker property tax provisions

revised and clarified.....................

Corporate income taxes, nonbusiness interest

and dividend income included..............

Corporate transfer taxes, provisions for

collection and distribution...............

Cresaptown Special Tax District, taxing

authority of Commissioners, provisions

amended...................................

Errors corrected............................

Estimated income tax, penalties for failure

to file and pay...........................

Estimated tax, declaration provisions.......

Excise tax refunded to Lift for Life, Inc..
Franchise tax, interest on delinquent

payments by associations increased........

Frederick County, notice provisions for tax

sales.....................................

Frederick County, property tax credits

authorized for nonprofit community

associations..............................

Frederick County, tax sale provisions,

obsolete laws repealed, inconsistent

sections corrected........................

Frederick County tax sales, rate of

redemption set............................

Garrett County, manufacturers' tax

exemption, minimum qualifying value

increased.................................

Gasoline Tax Division, appropriation to.....
Gross receipts taxes, interest on delinquent

tax increased.............................

Howard County, lien on real and personal

property for unpaid personal property tax

authorized................................

Howard County, tax credits for community

associations..............................

Income tax, distribution of income of

Subchapter S Corporations, provisions for.
Income Tax Division, appropriation to.......

Income tax, historic property, errors

corrected.................................

Income tax, penalty for filing fraudulent

return changed............................

Income tax, quarterly filing of estimated

tax by corporations required..............

Income tax, refunds allowed because of

action on federal return..................

Income tax returns of husband and wife,

changes permitted.........................

Income tax, State tax imposed on oil

depletion allowance.......................

Income taxes, nonbusiness interest and

dividend income of corporations,

provisions for............................

INDEX

	3059
Chapter	Page

734	2018
637	1781
385	1017
627	1754
446	1169
812	2231
407	1068
897	2450
162	345
485	1283
759	2106
204	431
753	2073
196	421
237	520
372	996
880	2404
830	2263
810	2226
237	518
782	2167
815	2234
837	2277
813	2232
161	344
814	2233
811	2229