Maryland Code > TAX – GENERAL > Title 13 > Subtitle 11 – Limitations
Current as of: 2023 | Check for updates
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Other versions
| § 13-1101 | Time for assessment of financial institution franchise or income tax |
| § 13-1102 | Time for action to recover taxes |
| § 13-1103 | Time for collections |
| § 13-1104 | Time for filing claims for refund |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 11 - Limitations
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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.
- Fraud: Intentional deception resulting in injury to another.
- 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 - Trustee: A person or institution holding and administering property in trust.