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§ 1-203. Oath or affirmation

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 1. Definitions; General Provisions (Refs & Annos)
Subtitle 2. General Provisions (Refs & Annos)
MD Code, Tax - General, § 1-203
§ 1-203. Oath or affirmation
Oath supported by signed statement
(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.
Procedures
(b) The oath or affirmation shall be made:
(1) before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or
(2) by a signed statement that:
(i) is in the document or attached to and made part of the document; and
(ii) is expressly made under the penalties for perjury.
Effect of signed statement or affidavit
(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.
Signature on document
(d) A document made under oath shall be signed:
(1) for a corporation, by an officer of the corporation authorized to do so;
(2) for a sole proprietorship, by its owner; or
(3) for a partnership, by a partner authorized to do so.

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 through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document