§ 11-301 Computation of tax
§ 11-302 Tax stated and charged separately
§ 11-303 Depreciation allowance
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Terms Used In Maryland Code > TAX - GENERAL > Title 11 > Subtitle 3 - Tax Computation and Statement

  • 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.
  • Personal property: All property that is not real property.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See