# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 3. Savings and Loan Association Franchise Tax

#### Section 8-304

Each savings and loan association that, on December 31, holds deposits in the State shall complete, under oath, and file with the Comptroller a savings and loan association franchise tax return, on or before April 15 of the next year.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)