Maryland Code > TAX – GENERAL > Title 9 > Subtitle 2 > Part II – Returns and Records
Current as of: 2023 | Check for updates
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Other versions
§ 9-207 | Returns – Required |
§ 9-208 | Returns – Exceptions |
§ 9-209 | Records |
Terms Used In Maryland Code > TAX - GENERAL > Title 9 > Subtitle 2 > Part II - Returns and Records
- 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
- Oath: A promise to tell the truth.
- 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