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Terms Used In Maryland Code, BUSINESS REGULATION 13-103

  • 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.
  • state: means :

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

    (2) the District of Columbia. See
(a) On or before July 1 of each year, each trading stamp company shall:

(1) submit to the Secretary of State:

(i) a statement of registration;

(ii) samples of its current trading stamps, trading stamp collection books, trading stamp redemption catalogues, and trading stamp distribution and redemption agreement forms;

(iii) a short form of its balance sheet for its last fiscal year, certified by an independent certified public accountant; and

(iv) a bond in accordance with § 13-104 of this title; and

(2) pay to the Secretary of State a fee of $25.

(b) The statement of registration shall include:

(1) the name and principal address of the trading stamp company;

(2) the state of its incorporation;

(3) the names and addresses of its principal officers, partners, or owners;

(4) the address of its principal office in the State;

(5) the name and address of its principal officer, employee, or agent in the State;

(6) the address of each place in the State where trading stamps will be redeemed; and

(7) the gross income of the trading stamp company from its trading stamp business in the State for its last fiscal year, certified by an independent certified public accountant, unless it submits the maximum bond under § 13-104 of this title.