Maryland Code > TAX – GENERAL > Title 7.5 > Subtitle 2 – Returns
Current as of: 2023 | Check for updates
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Other versions
| § 7.5-201 | Duty to file return |
| § 7.5-202 | Duty to maintain records |
Terms Used In Maryland Code > TAX - GENERAL > Title 7.5 > Subtitle 2 - Returns
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- 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
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See