Maryland Code, TAX – GENERAL 10-103
Terms Used In Maryland Code, TAX - GENERAL 10-103
- 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.
- County: means a county of the State or Baltimore City. See
- Decedent: A deceased person.
- Fiduciary: A trustee, executor, or administrator.
- Personal representative: includes an administrator and an executor. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(1) each resident, other than a fiduciary, who on the last day of the taxable year:
(i) is domiciled in the county; or
(ii) maintains a principal residence or a place of abode in the county;
(2) each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent’s death;
(3) each resident fiduciary of:
(i) a trust that is principally administered in the county; or
(ii) a trust that is otherwise principally connected to the county and is not principally administered in the State; and
(4) except as provided in § 10-806(c) of this title, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in the county.
(b) Except for the county income tax, a county, municipal corporation, special taxing district, or other political subdivision may not impose a general local income, earnings, or payroll tax, a general occupational license tax, or a general license or permit tax based on income, earnings, or gross receipts.