Maryland Code > TAX – GENERAL > Title 13 > Subtitle 9 > Part II – Financial Institution Franchise Tax and Income Tax Abatements and Offsets
Current as of: 2023 | Check for updates
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Other versions
| § 13-908 | Abatement |
| § 13-909 | Offsets |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 9 > Part II - Financial Institution Franchise Tax and Income Tax Abatements and Offsets
- 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