§ 13-101 Definitions
§ 13-102 Unpaid tax is personal debt
§ 13-103 Application of tax payment
§ 13-104 Payment of taxes in immediately available funds – In general
§ 13-105 Payment of taxes in immediately available funds – Regulations
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Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 1 - Definitions; General Provisions

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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