Maryland Code > TAX – GENERAL > Title 13 > Subtitle 9 > Part I – Refunds
Current as of: 2023 | Check for updates
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Other versions
§ 13-901 | Claimants |
§ 13-902 | Form of claim |
§ 13-903 | Time for filing claim |
§ 13-904 | Determination on claim |
§ 13-905 | Payment |
§ 13-906 | Inheritance or estate tax refund |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 9 > Part I - Refunds
- Allegation: something that someone says happened.
- Contract: A legal written agreement that becomes binding when signed.
- County: means a county of the State or Baltimore City. See
- Decedent: A deceased person.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- including: means includes or including by way of illustration and not by way of limitation. See
- Oath: A promise to tell the truth.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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
- Personal representative: includes an administrator and an executor. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See