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2023 Maryland Statutes
Tax - General
Title 8 - Franchise Taxes
Subtitle 3 - Savings and Loan Association Franchise Tax
Section 8-301 - Imposition of Tax
Universal Citation:
MD. Tax - General Code § 8-301 (2023)
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(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.
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