Maryland Code, TAX – GENERAL 13-102
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Terms Used In Maryland Code, TAX - GENERAL 13-102
- 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
(a) Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.
(b) Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.