Maryland Code > TAX – GENERAL > Title 12 > Subtitle 1 – Definitions; General Provisions
Current as of: 2023 | Check for updates
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Other versions
| § 12-101 | Definitions |
| § 12-102 | Imposition of tax |
| § 12-103 | Presumption of taxability; contraband tobacco products; burden of proof |
| § 12-104 | Exemptions |
| § 12-105 | Tax rates |
Terms Used In Maryland Code > TAX - GENERAL > Title 12 > Subtitle 1 - Definitions; General Provisions
- 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
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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