Maryland Code > TAX – GENERAL > Title 10 > Subtitle 2 > Part IV – Deductions and Tax Preference Items
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Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 2 > Part IV - Deductions and Tax Preference Items
- 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
- Fiduciary: A trustee, executor, or administrator.
- including: means includes or including by way of illustration and not by way of limitation. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See