Terms Used In Maryland Code > TAX - GENERAL > Title 12 - Tobacco Tax

• assault: means assault in any degree unless a specific degree of assault is specified. See
• Bailee: means a person that by a warehouse receipt, bill of lading, or other document of title acknowledges possession of goods and contracts to deliver them. See
• Carrier: means a person that issues a bill of lading. See
• Consignee: means a person named in a bill of lading to which or to whose order the bill promises delivery. See
• Consignor: means a person named in a bill of lading as the person from which the goods have been received for shipment. See
• Delivery order: means a record that contains an order to deliver goods directed to a warehouse, carrier, or other person that in the ordinary course of business issues warehouse receipts or bills of lading. See
• Fraud: Intentional deception resulting in injury to another.
• Goods: means all things that are treated as movable for the purposes of a contract for storage or transportation. See
• Issuer: means a bailee that issues a document of title or, in the case of an unaccepted delivery order, the person that orders the possessor of goods to deliver. See
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Statute: A law passed by a legislature.
• Warehouse: means a person engaged in the business of storing goods for hire. See