Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 1-205
Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 1-205
- 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.
- 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
(b) By August 31 of each year, the Department shall provide to the Department of Assessments and Taxation a list of persons issued licenses, certificates, or permits under this article during the previous fiscal year, to assist the Department of Assessments and Taxation in identifying new businesses within the State.
(c) The list provided under this section shall:
(1) be provided free of charge; and
(2) include, for each person on the list:
(i) the name and mailing address of the person; and
(ii) the federal tax identification number of the person or, if the person does not have a federal tax identification number, the Social Security number of the person.