| Release # |
Title |
Revision/Effective Date |
| 1 |
Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland |
Revised: 1/2010 |
| 2 |
Interstate Commerce Tax Act. Domestic and Foreign Corporations. Nexus Requirements. Apportionment of Corporate Net Income |
Revised: 9/2009 |
| 3 |
Nonresident Credits, Reciprocal Income Tax Agreements, Nonresident County Income Tax, and Nonresident with Maryland Resident Spouse |
Revised: 9/2008 |
| 4 |
Extension of Time for Filing Maryland Income Tax Returns and Estate Tax Returns |
Revised: 9/2009 |
| 5 |
Mutual Fund Distributions of Tax-Exempt Interest and Capital Gains from State and Local Obligations |
Revised: 9/2009 |
| 6 |
Taxation of Pass-Through Entities Having Nonresident Members |
Revised: 10/2008 |
| 7 |
Some Aspects of the Subtraction Modification for Volunteer Travel Expenses Under Section 10-208 of the Tax-General Article. See Form 502V |
Revised: 9/2009 |
| 8 |
Treatment of Partner's Share of Income, Gain or Loss,
from a Partnership When the Individual Partner
Establishes or Abandons Maryland Residence |
Revised: 9/2008 |
| 9 |
Portion of Subpart F Income which may be subtracted from Corporation Taxable Income |
Effective: 9/2009 |
| 10 |
Maryland Taxation of Income from "Ginnie Maes" |
Effective: 9/2009 |
| 11 |
Income from Regulated Investment Companies which Invest in U.S. Government Obligations and Income from Repurchase Agreement Transactions |
Revised: 9/2009 |
| 12 |
Apportionment of Partnership Share of Income by Corporate Partners |
Revised: 9/2008 |
| 13 |
Tax Status of Interest Received from Federal, State and
Local Obligations |
Revised: 9/2008 |
| 14 |
Interest Rates for Refunds and Delinquent Taxes |
Revised: 9/2009 |
| 15 |
Information Reporting on Sales of Real Estate Located in Maryland and Owned by Nonresidents |
Revised: 09/2007 |
| 16 |
Fiduciaries, Including Estates and Trusts |
Revised: 9/2009 |
| 17 |
Rescinded |
Rescinded: 12/31/2001 |
| 18 |
Net Operating Losses and Associated Maryland Addition and Subtraction Modifications |
Revised: 09/2009 |
| 19 |
Rescinded |
Rescinded: 08/31/2005 |
| 20 |
Income Tax Refunds and Credits: Limitations |
Revised: 9/2009 |
| 21 |
Income Tax Treatment of Employee Contributions under the Maryland Pension Pickup Program |
Revised: 9/2009 |
| 22 |
Apportionment of Income - Airlines |
Effective: 9/2009 |
| 23 |
Military Retirement Income |
Revised: 9/2009 |
| 24 |
Nonresident Professional Athletes and Entertainers |
Revised: 9/2008 |
| 25 |
Income Tax Treatment of Limited Liability Companies |
Revised: 9/2008 |
| 26 |
Procedures for Computer-Printed Substitute Forms |
Revised: 10/2009 |
| 27 |
Work, Not Welfare, Tax Incentive Act of 1995 with 1996, 1998, 2000, 2003, 2006, 2007 and 2008 Amendments (Employment Opportunity Credit) |
Revised: 9/2009 |
| 28 |
Rescinded |
Rescinded: 08/31/2005 |
| 29 |
Subtraction Modification for Volunteer Fire, Rescue or Emergency Medical Services Personnel |
Revised: 9/2009 |
| 30 |
Maryland Estate Tax |
Revised: 05/2010 |
| 31 |
Subtraction Modification for Police Auxiliary or Reserve Volunteers |
Revised: 9/2008 |
| 32 |
Maryland College Savings Plans Tax Benefits |
Revised: 01/2010 |
| 33 |
Tax Credits for Hiring Individuals with Disabilities |
Revised: 9/2008 |
| 34 |
Credit against Withholding Taxes for Tax-exempt Organizations |
Revised: 9/2008 |
| 35 |
Subtraction Modification for United States Coast Guard Auxiliary Members |
Revised: 9/2009 |
| 36 |
Tax Credit for Cost of Providing Commuter Benefits to Employees and the Commuter Benefits Act of 2000 and 2002 |
Revised: 9/2009 |
| 37 |
Domicile and Residency | Effective: 9/2009 |
| 38 |
Decoupling from Federal Income Tax Laws | Revised: 9/2009 |
| 39 |
Long-Term Employment of Qualified Ex-Felons Tax
Credit | Effective: 9/2009
|
| 40 |
Claim of Right | Effective: 09/30/2006 |
| 41 |
Subject: Withholding on Designated Distributions from Retirement Plans |
Effective: 9/2009 |
