Maryland Code, TAX – GENERAL 11-1A-05
Terms Used In Maryland Code, TAX - GENERAL 11-1A-05
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(1) the return of a vendor who makes a sale for use of electricity that is subject to the special use tax on electricity shall state for the period that the return covers:
(i) the kilowatt hours of electricity the use of which became subject to the special use tax on electricity; and
(ii) the special use tax on electricity that is due; and
(2) the return of a person who uses electricity that is subject to the special use tax on electricity and fails to pay the tax to the vendor shall state for the period that the return covers:
(i) the kilowatt hours of electricity that is subject to the special use tax on electricity; and
(ii) the special use tax on electricity that is due.