§ 8-301
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/md/tax-general/8-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–301.
(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.