Maryland Code > TAX – GENERAL > Title 13 > Subtitle 9 > Part VI – Federal Nontax Liabilities – Withholding of Tax Refunds and Payments
Current as of: 2023 | Check for updates
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Other versions
§ 13-930 | Definitions |
§ 13-931 | In general |
§ 13-932 | Procedure for payment or withholding |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 9 > Part VI - Federal Nontax Liabilities - Withholding of Tax Refunds and Payments
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Contract: A legal written agreement that becomes binding when signed.
- Conviction: A judgement of guilt against a criminal defendant.
- County: means a county of the State or Baltimore City. See
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Fraud: Intentional deception resulting in injury to another.
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- 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
- Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See