Shapiro Explores the Tax Consequences of Maryland's Electricity Rate Stabilization Law in Article for Tax Analysts

Shapiro Explores the Tax Consequences of Maryland's Electricity Rate Stabilization Law in Article for Tax Analysts
A New Rule of Statutory Construction
Harry D. Shapiro and Elizabeth A. Mullen
Tax Analysts

Harry Shapiro, a partner and chair of Saul Ewing’s Tax Practice wrote this article about the unintended consequences on the franchise tax from the Maryland General’s Assembly 2006 enactment of SB 1 – a law to stabilize residential electricity rates – and subsequent court decisions relating to it.