Maryland Code, TAX – GENERAL 13-515
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Terms Used In Maryland Code, TAX - GENERAL 13-515
- 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.
- 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
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(a) An individual may appear before the Tax Court without a lawyer.
(b) The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1) a partner for the partnership; and
(2) a corporate officer for the corporation.
(c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.