Maryland Tax - General Section 8-408

      The Department shall:

            (1)      administer the laws that relate to the public service company franchise tax;

            (2)      adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;

            (3)      design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;

            (4)      collect the public service company franchise tax revenue, including penalties and interest;

            (5)      pay that revenue into the General Fund of the State; and

            (6)      certify to the Comptroller that revenue.