Title 8. Franchise Taxes

Statutes in effect as of October 1, 2026.

Full title: HTML · Markdown · XML

Subtitle 1. Definitions; General Provisions

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 8–101 Md. Code Ann., Tax-Gen. § 8-101 (2026)	HTML · MD · XML
§ 8–102 Md. Code Ann., Tax-Gen. § 8-102 (2026)	HTML · MD · XML

Subtitle 2. Financial Institution Franchise Tax

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 8–201 Md. Code Ann., Tax-Gen. § 8-201 (2026)	HTML · MD · XML
§ 8–202 Md. Code Ann., Tax-Gen. § 8-202 (2026)	HTML · MD · XML
§ 8–203 Md. Code Ann., Tax-Gen. § 8-203 (2026)	HTML · MD · XML
§ 8–204 Md. Code Ann., Tax-Gen. § 8-204 (2026)	HTML · MD · XML
§ 8–205 Md. Code Ann., Tax-Gen. § 8-205 (2026)	HTML · MD · XML
§ 8–206 Md. Code Ann., Tax-Gen. § 8-206 (2026)	HTML · MD · XML
§ 8–207 Md. Code Ann., Tax-Gen. § 8-207 (2026)	HTML · MD · XML
§ 8–208 Md. Code Ann., Tax-Gen. § 8-208 (2026)	HTML · MD · XML
§ 8–209 Md. Code Ann., Tax-Gen. § 8-209 (2026)	HTML · MD · XML
§ 8–210 Md. Code Ann., Tax-Gen. § 8-210 (2026)	HTML · MD · XML
§ 8–211 Md. Code Ann., Tax-Gen. § 8-211 (2026)	HTML · MD · XML
§ 8–212 Md. Code Ann., Tax-Gen. § 8-212 (2026)	HTML · MD · XML
§ 8–214 Md. Code Ann., Tax-Gen. § 8-214 (2026)	HTML · MD · XML
§ 8–215 Md. Code Ann., Tax-Gen. § 8-215 (2026)	HTML · MD · XML
§ 8–216 Md. Code Ann., Tax-Gen. § 8-216 (2026)	HTML · MD · XML
§ 8–217 Md. Code Ann., Tax-Gen. § 8-217 (2026)	HTML · MD · XML
§ 8–218 Md. Code Ann., Tax-Gen. § 8-218 (2026)	HTML · MD · XML
§ 8–220 Md. Code Ann., Tax-Gen. § 8-220 (2026)	HTML · MD · XML
§ 8–221 Md. Code Ann., Tax-Gen. § 8-221 (2026)	HTML · MD · XML

Subtitle 3. Savings and Loan Association Franchise Tax

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 8–301 Md. Code Ann., Tax-Gen. § 8-301 (2026)	HTML · MD · XML
§ 8–302 Md. Code Ann., Tax-Gen. § 8-302 (2026)	HTML · MD · XML
§ 8–303 Md. Code Ann., Tax-Gen. § 8-303 (2026)	HTML · MD · XML
§ 8–304 Md. Code Ann., Tax-Gen. § 8-304 (2026)	HTML · MD · XML
§ 8–305 Md. Code Ann., Tax-Gen. § 8-305 (2026)	HTML · MD · XML

Subtitle 4. Public Service Company Franchise Tax

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 8–401 Md. Code Ann., Tax-Gen. § 8-401 (2026)	HTML · MD · XML
§ 8–402 Md. Code Ann., Tax-Gen. § 8-402 (2026)	HTML · MD · XML
§ 8–402.1 Md. Code Ann., Tax-Gen. § 8-402.1 (2026)	HTML · MD · XML
§ 8–403 Md. Code Ann., Tax-Gen. § 8-403 (2026)	HTML · MD · XML
§ 8–404 Md. Code Ann., Tax-Gen. § 8-404 (2026)	HTML · MD · XML
§ 8–405 Md. Code Ann., Tax-Gen. § 8-405 (2026)	HTML · MD · XML
§ 8–406 Md. Code Ann., Tax-Gen. § 8-406 (2026)	HTML · MD · XML
§ 8–407 Md. Code Ann., Tax-Gen. § 8-407 (2026)	HTML · MD · XML
§ 8–408 Md. Code Ann., Tax-Gen. § 8-408 (2026)	HTML · MD · XML
§ 8–409 Md. Code Ann., Tax-Gen. § 8-409 (2026)	HTML · MD · XML
§ 8–411 Md. Code Ann., Tax-Gen. § 8-411 (2026)	HTML · MD · XML
§ 8–412 Md. Code Ann., Tax-Gen. § 8-412 (2026)	HTML · MD · XML
§ 8–413 Md. Code Ann., Tax-Gen. § 8-413 (2026)	HTML · MD · XML
§ 8–415 Md. Code Ann., Tax-Gen. § 8-415 (2026)	HTML · MD · XML
§ 8–417 Md. Code Ann., Tax-Gen. § 8-417 (2026)	HTML · MD · XML