Maryland Code > TAX – GENERAL > Title 10 > Subtitle 3 > Part I – Maryland Taxable Income for Corporation
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| § 10-301 | In general |
Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 3 > Part I - Maryland Taxable Income for Corporation
- 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.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See