Maryland Code > TAX – GENERAL > Title 11 > Subtitle 1A – Special Use Tax On Certain Electricity
Current as of: 2023 | Check for updates
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Other versions
| § 11-1A-01 | Definitions |
| § 11-1A-02 | Qualifying use |
| § 11-1A-03 | Rate |
| § 11-1A-04 | Inapplicability of Subtitle 2 exemptions |
| § 11-1A-05 | Reporting requirements |
| § 11-1A-06 | Comptroller to adopt regulations |
Terms Used In Maryland Code > TAX - GENERAL > Title 11 > Subtitle 1A - Special Use Tax On Certain Electricity
- 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