Maryland Code > Tax - General > Title 3 > § 3-102 Maryland Code, TAX – GENERAL 3-102 Current as of: 2023 | Check for updates | Other versions Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Terms Used In Maryland Code, TAX - GENERAL 3-102state: means : (1) a state, possession, territory, or commonwealth of the United States; or (2) the District of Columbia. See There is a Maryland Tax Court, which is an independent administrative unit of the State government. Previous sectionNext section Title 3 Contents Ask a question, get an answer ASAP!