§ 12-301 “Licensed wholesaler” defined
§ 12-302 Out-of-state seller of pipe tobacco or premium cigars
§ 12-303 Purchase of tax stamps
§ 12-304 Evidence of payment
§ 12-305 Prohibited acts

Terms Used In Maryland Code > TAX - GENERAL > Title 12 > Subtitle 3 - Tax Payment

  • including: means includes or including by way of illustration and not by way of limitation. See
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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