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2016 Regular Session



Corporations and Business Entities - Filing Fees and Combined Reporting

Sponsored by:

Delegate Platt


In the House - Hearing 3/11 at 1:00 p.m. (Ways and Means)

Synopsis:Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of specified documents by corporations or business entities with 10 or fewer employees; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring the Comptroller to report to the General Assembly, on or before March 31 of each calendar year, an estimate of the total additional revenue to be collected as a result of the specified requirement; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Platt
Additional Facts:Cross-filed with: SB0034
Introduced in a prior session as: SB0670 Session: 2015 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2016
Ways and Means  View Committee Hearing
Economic Matters
Broad Subject(s):Taxes - Income
Corporations and Associations
Narrow Subject(s):Assessments and Taxation, Department of
Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Corporations -see also- Municipal Corps; Public Corps & Inst
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Foreign Trade -see also- International Affairs
Income Tax
Interstate Affairs
Rules and Regulations
Small Business
Statutes:Article - Corporations and Associations
Article - Tax - General
(10-811, 10-402.1, 10-402.2)

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October 24, 2017 5:06 P.M.