Maryland Code > TAX – GENERAL > Title 9 > Subtitle 1 – Definitions

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§ 9-101	Definitions

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Terms Used In Maryland Code > TAX - GENERAL > Title 9 > Subtitle 1 - Definitions

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