Maryland Code > TAX – GENERAL > Title 13 > Subtitle 8 > Part I – General Provisions
Current as of: 2023 | Check for updates
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Other versions
| § 13-801 | Priority of unpaid taxes |
| § 13-802 | Failure to give notice of or unlawful transfer in bulk sale |
| § 13-804 | Information or assistance for enforcement of tax laws |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 8 > Part I - General Provisions
- including: means includes or including by way of illustration and not by way of limitation. See
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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.
- 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 - Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.