Increasing from $100 to $250 and expanding the application of fees collected by the Department of Assessments and Taxation for the filing of annual reports by specified entities; requiring that specified interest expenses and intangible expenses be added to the federal taxable income of a corporation to determine Maryland modified income under specified circumstances; requiring specified corporations to compute Maryland taxable income using a specified method for taxable years beginning after 2004; etc.

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Sponsored by:

Delegate Sheila E. Hixson, District 20

Delegate K. Bennett Bozman, District 38B

Delegate Michael R. Gordon, District 17

Delegate Anne Healey, District 22

Delegate Carolyn J. B. Howard, District 24

Delegate Salima Siler Marriott, District 40

Delegate Obie Patterson, District 26

Bill indexed under the following Subjects:

ASSESSMENTS AND TAXATION, DEPARTMENT OF

BANKS AND TRUST COMPANIES

COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc

COMPTROLLER

CORPORATIONS -see also- MUNICIPAL CORPORATIONS

CREDIT UNIONS

FEES -see also- DEVELOPMENT FEES AND TAXES

FINANCIAL INSTITUTIONS -see also- BANKS; CREDIT UNIONS; etc.

INCOME TAX

INTERSTATE AFFAIRS

LIMITED LIABILITY COMPANIES

NONRESIDENTS -see also- ALIENS

PARTNERSHIPS

REAL ESTATE INVESTMENT TRUSTS

REPORTS

RULES AND REGULATIONS

SAVINGS AND LOAN ASSOCIATIONS

Bill affects the following Statutes:

Corporations and Associations

( 1-203 , 10-306.1 , 10-402 , 10-402.1 , 10-804 , 10-811 )

Tax - General

( 10-109 )

Documents:

Bill Text: First Reading (RTF / PDF), Third Reading, Enrolled

Fiscal Note: Available (WORD / PDF)

Amendments: None offered