Maryland Taxes, Guidebook to (2014)
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CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with…mehr

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CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes. This authoritative Guidebook is the one source those involved with Maryland taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: - personal income tax - corporate income tax - sales and use taxes - death taxes - property taxes - utility franchise tax - insurance gross premiums tax Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.