Requiring a publicly traded corporation that is required to file a Maryland income tax return to attach a certain statement to the return identifying the corporation's effective tax rate and an explanation of the calculation of the effective tax rate; requiring that the statement be made under oath, signed in a certain manner, subject to audit by the Comptroller, and treated as confidential taxpayer information; requiring the Comptroller to submit a certain report to the Governor and the General Assembly by March 1 each year; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2019
( 10-804, 10-804.2 )
Last Updated: 2/3/2020 2:33 PM