§ 1-101. Definitions
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023
Effective: July 1, 2023
MD Code, Tax - General, § 1-101
§ 1-101. Definitions
(b) “Admissions and amusement tax” means the tax imposed under Title 4 of this article.
(c) “Alcoholic beverage tax” means the tax imposed under Title 5 of this article.
(d) “Boxing and wrestling tax” means the tax imposed under Title 6 of this article.
(f) “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(g-1) “Digital advertising gross revenues tax” means the tax imposed under Title 7.5 of this article.
(g-2)(1) “Executive Director” means the Executive Director of the Alcohol, Tobacco, and Cannabis Commission.
(h) “Financial institution franchise tax” means the tax imposed under Title 8, Subtitle 2 of this article.
(j) “Inheritance tax” means the tax imposed under Title 7, Subtitle 2 of this article.
(l) “Maryland estate tax” means the tax imposed under Title 7, Subtitle 3 of this article.
(m) “Maryland generation-skipping transfer tax” means the tax imposed under Title 7, Subtitle 4 of this article.
(n) “Motor carrier tax” means the tax imposed under Title 9, Subtitle 2 of this article.
(p)(1) “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, association, corporation, or other entity.
(r) “Public service company franchise tax” means the tax imposed under Title 8, Subtitle 4 of this article.
(t) “Savings and loan association franchise tax” means the tax imposed under Title 8, Subtitle 3 of this article.
(u) “State” means:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 656, § 1, eff. July 1, 1989; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2004, c. 424, § 2, eff. June 1, 2004; Acts 2021, c. 37, § 2, eff. March 14, 2021; Acts 2023, c. 450, § 1, eff. July 1, 2023; Acts 2023, c. 49, § 6.
Formerly Art. 62A, § 1; Art. 81, § 2.
MD Code, Tax - General, § 1-101, MD TAX GENERAL § 1-101
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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