§ 11-401 Vendor
§ 11-402 Tax assumption prohibited
§ 11-403 Collection from buyer
§ 11-403.1 Collection by marketplace facilitator
§ 11-404 Events not affecting collection
§ 11-405 Collection exception – For sales through vending machines
§ 11-406 Collection exception – Prepayment of tax
§ 11-407 Collection exception – Direct pay permit for buyer
§ 11-408 Collection exception – When buyer required to demonstrate exemption
§ 11-409 Rebate program for retail sales
§ 11-410 Marina to collect tax on sale of dyed diesel fuel
§ 11-411 Refund for sales and use tax paid by qualified business entity under More Jobs for Marylanders Program
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Terms Used In Maryland Code > TAX - GENERAL > Title 11 > Subtitle 4 - Tax Collection

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Trustee: A person or institution holding and administering property in trust.