Terms Used In Maryland Code, TAX - GENERAL 2-108

  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
If, in good faith and with reasonable grounds, the Comptroller or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13-835 of this article, the Comptroller or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings Article.