§ 1-203. Oath or affirmation
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 1-203
§ 1-203. Oath or affirmation
(a) A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.
(b) The oath or affirmation shall be made:
(c) If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 285.
MD Code, Tax - General, § 1-203, MD TAX GENERAL § 1-203
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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