§ 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