Maryland Code > Tax - General > Title 8 > Subtitle 1 > § 8-102 Maryland Code, TAX – GENERAL 8-102 Current as of: 2023 | Check for updates | Other versions Terms Used In Maryland Code, TAX - GENERAL 8-102state: means : (1) a state, possession, territory, or commonwealth of the United States; or (2) the District of Columbia. See The franchise taxes under this title are imposed for the privilege of doing business in the State. Previous sectionNext section Subtitle 1 Contents Ask a question, get an answer ASAP!