§ 2-101 Definitions
§ 2-102 Administration generally
§ 2-102.1 Legal Division
§ 2-102.2 Taxpayer Advocate Division
§ 2-103 Regulations
§ 2-104 Tax forms
§ 2-105 Licenses; evidence of tax payment
§ 2-106 Tax tables and schedules
§ 2-107 Police authority; law enforcement officers and prosecutors; other units
§ 2-108 Limitation on liability for seizure of contraband property or conveyance
§ 2-109 Duty to collect, account for, and distribute tax revenue
§ 2-110 Income tax checkoff for State Chesapeake Bay and Endangered Species Fund Contribution
§ 2-111 Extension of certain filing periods for individuals serving in combat zones
§ 2-112 Income tax checkoff for Maryland Cancer Fund Contribution
§ 2-113 Income tax checkoff for Developmental Disabilities Services and Support Fund Contribution
§ 2-113.1 Income tax checkoff for Fair Campaign Financing Fund Contribution
§ 2-114 Permitted monitoring and recording of telephone calls
§ 2-115 Indication of uninsured status on tax returns
§ 2-116 Maryland Earned Income Tax Credit Assistance Program for Low- Income Families
§ 2-117 Checkoff contribution
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Terms Used In Maryland Code > TAX - GENERAL > Title 2 > Subtitle 1 - General Duties

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • County: means a county of the State or Baltimore City. See
  • Dependent: A person dependent for support upon another.
  • 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.
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state: means :

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

    (2) the District of Columbia. See
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.