Maryland Code > TAX – GENERAL > Title 13 > Subtitle 1A – Private Letter Rulings
Current as of: 2023 | Check for updates
|
Other versions
| § 13-1A-01 | Definition |
| § 13-1A-02 | Issuance |
| § 13-1A-03 | Reliance |
| § 13-1A-04 | Publication |
| § 13-1A-05 | Regulations |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 1A - Private Letter Rulings
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- including: means includes or including by way of illustration and not by way of limitation. See
- 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.
- 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 - Statute: A law passed by a legislature.