§ 8-408. Administration by Department

MD Tax-Gen Code § 8-408 (2019) (N/A)
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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.