Md. Code Regs. tit. 03, subtit. 04, ch. 03.04.08 - Banks and Similar Institutions

  1. § 03.04.08.01 - Scope
  2. § 03.04.08.02 - Definitions
  3. § 03.04.08.03 - Apportionment and Allocation
  4. § 03.04.08.04 - Receipts Factor
  5. § 03.04.08.05 - Property Factor
  6. § 03.04.08.06 - Payroll Factor

Notes

Md. Code Regs. tit. 03, subtit. 04, ch. 03.04.08
Effective date: January 1, 1998 (24:12 Md. R. 861)
Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103)
Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Regulation .03 amended effective May 2, 2022 (49:9 Md. R. 529)

Authority: Tax-General Article, §§ 2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

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