Maryland Code > TAX – GENERAL > Title 13 > Subtitle 3 – Determination of Tax and Enforcement
Current as of: 2023 | Check for updates
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Other versions
| § 13-301 | Examination and audit of tax returns |
| § 13-302 | Determination and enforcement |
| § 13-303 | Notice and demand for return |
| § 13-304 | Compelling filing of returns |
Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 3 - Determination of Tax and Enforcement
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- Subpoena: A command to a witness to appear and give testimony.
- Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.