Maryland Code > TAX – GENERAL > Title 9 > Subtitle 2 > Part I – Definitions; General Provisions
Current as of: 2023 | Check for updates
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Other versions
§ 9-201 | Definitions |
§ 9-202 | Imposition of tax |
§ 9-203 | Exceptions |
§ 9-204 | Rate of tax |
§ 9-205 | Interstate agreements and activities |
Terms Used In Maryland Code > TAX - GENERAL > Title 9 > Subtitle 2 > Part I - Definitions; General Provisions
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- 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
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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