§ 4-201 Return required
§ 4-202 Records

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Terms Used In Maryland Code > TAX - GENERAL > Title 4 > Subtitle 2 - Returns and Records

  • including: means includes or including by way of illustration and not by way of limitation. See
  • Oath: A promise to tell the truth.
  • 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