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§ 2-101. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
MD Code, Tax - General, § 2-101
§ 2-101. Definitions
Currentness
In general
(a) In this title the following words have the meanings indicated.
Quarter
(b) “Quarter” means a calendar quarter.
Revenue
(c) “Revenue” means revenue from a tax imposed under this article and interest and penalties related to the tax.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
MD Code, Tax - General, § 2-101, MD TAX GENERAL § 2-101
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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