Terms Used In Maryland Code > TAX - GENERAL > Title 7.5 - Digital Advertising Gross Revenues Tax

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bailee: means a person that by a warehouse receipt, bill of lading, or other document of title acknowledges possession of goods and contracts to deliver them. 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.
• Goods: means all things that are treated as movable for the purposes of a contract for storage or transportation. See
• Issuer: means a bailee that issues a document of title or, in the case of an unaccepted delivery order, the person that orders the possessor of goods to deliver. 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.
• Statute: A law passed by a legislature.