Maryland Code > TAX – GENERAL > Title 7 > Subtitle 2 > Part VI – Administration
Current as of: 2023 | Check for updates
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Other versions
| § 7-231 | Administration by register |
| § 7-232 | Certification of payments |
| § 7-233 | Payments, commissions, and reports |
| § 7-234 | Failure of register to remit taxes |
Terms Used In Maryland Code > TAX - GENERAL > Title 7 > Subtitle 2 > Part VI - Administration
- County: means a county of the State or Baltimore City. See
- Decedent: A deceased person.
- 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.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Grantor: The person who establishes a trust and places property into it.
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- Personal representative: includes an administrator and an executor. 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.