Maryland Code > TAX – GENERAL > Title 9 > Subtitle 3 > Part II – Returns, Reports, and Records
Current as of: 2023 | Check for updates
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Other versions
§ 9-308 | Returns |
§ 9-309 | Required records; inspection |
§ 9-310 | Statement on invoice |
Terms Used In Maryland Code > TAX - GENERAL > Title 9 > Subtitle 3 > Part II - Returns, Reports, and Records
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- 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.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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