Maryland Statutes
Tax - Property
Title 1 - Definitions; Rules of Construction; General Provisions

Subtitle 1 - Definitions

Section 1-101 - Definitions - (a) In this article the following words have the meanings...

Subtitle 2 - Rules of Construction

Section 1-201 - Oaths - (a) A requirement in this article that a document be...

Section 1-202 - Residency - (a) A person doing business in the State is deemed...

Section 1-203 - Liability of Fiduciaries - (a) In this section, “fiduciary” includes a personal representative, trustee,...

Section 1-204 - Common Trust Funds Exempt From Taxation - A “common trust fund” as defined in § 3-501(b) of...

Subtitle 3 - General Provisions

Section 1-301 - Secrecy of Returns - (a) In this section, “tax information” means: (1) the amount...

Section 1-302 - Reciprocity - (a) In this section, “taxes” includes interest and penalties on...

Section 1-303 - Due Dates - (a) In this section, “legal holiday” means: (1) the day...

Section 1-304 - Comptroller Responsible for Collection of Certain State Taxes - The Comptroller is responsible for the collection of all State...

Section 1-305 - Recoupment of Taxes if Title to Property Held by Federal Government or Federal Unit - Notwithstanding any other law of the State, the State or...

Subtitle 4 - Property Owner's Bill of Rights

Section 1-401 - Legislative Intent - It is the intent of the General Assembly that property...

Section 1-402 - Rights Enumerated - Property owners in this State have the following rights: (1)...

Section 1-403 - Short Title - This subtitle shall be known as the Property Owner’s Bill...