§ 10-827 Information return – When federal information return not filed
§ 10-828 Information return – When federal information return filed
§ 10-829 Copy of information return to recipient of payment
§ 10-830 Sale of real estate by nonresident

Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 8 > Part IV - Other Filings

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See