Maryland Code > TAX – GENERAL > Title 4 > Subtitle 1 – Definitions; General Provisions
Current as of: 2023 | Check for updates
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Other versions
| § 4-101 | Definitions |
| § 4-102 | Authorization to impose admissions and amusement tax |
| § 4-103 | Limitations on authorization to tax |
| § 4-104 | Exemptions |
| § 4-105 | Tax rates and additional tax |
Terms Used In Maryland Code > TAX - GENERAL > Title 4 > Subtitle 1 - Definitions; General Provisions
- 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
- including: means includes or including by way of illustration and not by way of limitation. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See