# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 4. Public Service Company Franchise Tax

#### Section 8-408

The Department shall:

(1) administer the laws that relate to the public service company franchise tax;

(2) adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;

(3) design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;

(4) collect the public service company franchise tax revenue, including penalties and interest;

(5) pay that revenue into the General Fund of the State; and

(6) certify to the Comptroller that revenue.

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