Maryland Code > TAX – GENERAL > Title 13 > Subtitle 9 > Part V – Political Subdivision Liabilities – Withholding of Tax Refunds and Payments
Current as of: 2023 | Check for updates
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Other versions
§ 13-925 | Definitions |
§ 13-926 | Certification and request for withholding; exceptions; priorities |
§ 13-927 | Contents of certification; procedure; joint returns |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 9 > Part V - Political Subdivision Liabilities - Withholding of Tax Refunds and Payments
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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.
- 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.
- including: means includes or including by way of illustration and not by way of limitation. See
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- 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