Maryland Code > TAX – GENERAL > Title 7.5 > Subtitle 1 – Definitions; General Provisions
Current as of: 2023 | Check for updates
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Other versions
| § 7.5-101 | Definitions |
| § 7.5-102 | Digital advertising services tax revenue |
| § 7.5-103 | Tax rate |
Terms Used In Maryland Code > TAX - GENERAL > Title 7.5 > Subtitle 1 - Definitions; General Provisions
- including: means includes or including by way of illustration and not by way of limitation. See
- 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
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See