Guidebook to Maryland Taxes

Guidebook to Maryland Taxes


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Product Details

ISBN-13: 9780808015178
Publisher: Toolkit Media Group
Publication date: 12/28/2006
Series: Cch State Guidebooks Ser.
Edition description: REV
Pages: 335
Product dimensions: 6.16(w) x 8.87(h) x 0.72(d)

Table of Contents

Highlights of 2007 Maryland Tax Changes     9
Tax Calendar     13
Tax Rates     15
Business Incentives and Credits     32
Personal Income Tax
Imposition of Tax, Rates, Exemptions     37
Computation of Income     47
Allocation and Apportionment     71
Credits Against Tax     73
Withholding     107
Returns, Payments, and Refunds     117
Collection of Tax     125
Pass-Through Entities
Income Tax Treatment of Pass-Through Entities     129
Corporate Income Tax
Imposition of Tax, Rates, Exemptions     139
Computation of Income     145
Allocation and Apportionment     153
Credits     161
Returns, Payments, and Collection of Tax     167
Sales and Use Taxes
Persons and Transactions Subject to Tax     171
Basis and Rate of Tax     181
Exemptions and Credits     185
Returns, Payments, and Records     209
Collection of Tax, Refunds     215
Death Taxes
Death Taxes     221
Property Taxes
Property Taxes     227
Miscellaneous Taxes
Unemployment Compensation     257
Other State Taxes     269
Alcoholic Beverage Tax     269
Motor Fuel Taxes     270
Motor Carrier Road Tax     271
Motor Vehicle Registration     272
Titling Tax     275
Cigarette and Tobacco Products Tax     276
Document Recording and Transfer Taxes     277
Utility Franchise Tax     281
Insurance Gross Premiums Taxes     283
Local Taxes     287
Admissions and Amusement Tax     288
County Transfer Tax     290
Administration and Procedure
Administration, Returns, and Records     293
Assessment and Collection of Tax     297
Taxpayer Remedies     303
Maryland Resources     307
Doing Business in Maryland
Fees and Taxes     311
Unclaimed Property
Unclaimed Property     315
Law and Regulation Locator     319
Topical Index     325

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