Maryland Code > TAX – PROPERTY > Title 10 > Subtitle 4 – Liability for Payment of Tax
Current as of: 2023 | Check for updates
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Other versions
| § 10-401 | Owner liability |
| § 10-402 | Liability for property transferred |
| § 10-403 | Liability for leased property |
Terms Used In Maryland Code > TAX - PROPERTY > Title 10 > Subtitle 4 - Liability for Payment of Tax
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Oath: A promise to tell the truth.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See