Md. Code, Tax - General § 8–408

The Department shall:

(1) administer the laws that relate to the public service company franchise tax;

(2) adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;

(3) design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;

(4) collect the public service company franchise tax revenue, including penalties and interest;

(5) pay that revenue into the General Fund of the State; and

(6) certify to the Comptroller that revenue.