§ 5-301 Required; evidence of payment
§ 5-302 Prohibited act
§ 5-303 Tax stamps

Terms Used In Maryland Code > TAX - GENERAL > Title 5 > Subtitle 3 - Tax Payment

  • 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