Maryland Code > TAX – PROPERTY > Title 14 > Subtitle 7 – Additions to Tax and Assessable Penalties
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Terms Used In Maryland Code > TAX - PROPERTY > Title 14 > Subtitle 7 - Additions to Tax and Assessable Penalties
- 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
- 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
- Personal property: All property that is not real property.