WILLIAM DONALD SCHAEFER, Governor                            Ch. 1

another state; providing that a certain credit against the State income tax for tax on
income paid to another state is not allowed to a nonresident; providing that a
nonresident individual is not required to file a Maryland income tax return under
certain circumstances if the individual's only income in the State is certain wages
earned in the State; altering a provision regarding withholding of income tax from
certain wages paid to a nonresident; requiring certain financial institutions and
certain public service companies to file quarterly estimated tax returns and pay a
certain percentage of the estimated tax with each quarterly return; requiring certain
insurance companies to file quarterly estimated tax reports and pay a certain
percentage of the estimated tax with each quarterly report; making fiduciaries
subject to certain income tax return and declaration requirements; altering certain
corporate filing fees; altering the definition of "fiduciary" under the income tax law
to repeal an exclusion from the income tax for certain estates; providing for the
determination of residency of a personal representative of an estate for State and
county income tax purposes and altering the determination of residency for a
fiduciary other than a personal representative; allowing a personal representative to
deduct a certain amount as an exemption to determine Maryland taxable income;
making certain technical corrections under the income tax law; altering a
subtraction modification under the income tax for certain gross receipts that are
subject to the public service company franchise tax; altering a formula used to
apportion to the State certain income of a corporation carrying on a trade or
business in and out of the State; repealing a certain annual State grant to each
county and Baltimore City related to the State property tax on property in the
county or Baltimore City; altering the percentage of costs that a county or
municipality is required to reimburse the Maryland State Police for certain costs of
the Local Division of the Department of Public Safety and Correctional Services;
altering the calculation of certain State funding for primary and secondary
education; repealing an obsolete provision relating to certain State aid to certain
counties for education; altering certain State grants for certain student
transportation services; altering a certain requirement for a community college to
waive certain tuition for certain senior citizens under certain circumstances;
allowing certain State education aid to be used for certain purposes for a certain
fiscal year; repealing certain provisions of law relating to State aid for student
transportation services; altering the distribution of the alcoholic beverage tax
revenue; altering the distribution of the financial institution franchise tax revenue;
altering the distribution of the tobacco tax revenue; altering the distribution of
corporate filing fees; altering the distribution of the proceeds of the sale of
abandoned property; altering the distribution of certain transportation revenues;
requiring the Comptroller to waive certain interest and penalties; providing for the
effective date and application of this Act; generally relating to the alteration of the
tobacco tax rate; generally relating to the imposition of the sales and use tax on
certain services; generally relating to the income taxation of fiduciaries and
nonresidents; generally relating to State tax compliance and enforcement; and
generally relating to State taxes and State and local government finances.

BY repealing and reenacting, with amendments,
Article - Tax - General

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