# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 4. Public Service Company Franchise Tax

#### Section 8-407

A telephone company may claim a credit against the public service company franchise tax equal to all approved and applicable federal and State tariff charges for telephone lifeline service not billed to eligible subscribers as provided in Sec. 8-201 of the Public Utilities Article.

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