Maryland Code > TAX – GENERAL > Title 7.5 – Digital Advertising Gross Revenues Tax
Current as of: 2023 | Check for updates
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| Subtitle 1 | Definitions; General Provisions | 7.5-101 – 7.5-103 |
| Subtitle 2 | Returns | 7.5-201 – 7.5-202 |
| Subtitle 3 | Tax Payment | 7.5-301 |
Terms Used In Maryland Code > TAX - GENERAL > Title 7.5 - Digital Advertising Gross Revenues Tax
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Bailee: means a person that by a warehouse receipt, bill of lading, or other document of title acknowledges possession of goods and contracts to deliver them. See
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Fraud: Intentional deception resulting in injury to another.
- Goods: means all things that are treated as movable for the purposes of a contract for storage or transportation. See
- Issuer: means a bailee that issues a document of title or, in the case of an unaccepted delivery order, the person that orders the possessor of goods to deliver. See
- Oath: A promise to tell the truth.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Statute: A law passed by a legislature.