Volume 376, Page 467 View pdf image (33K) |
REVENUE AND TAXES.
467
ARTICLE 81.
REVENUE AND TAXES. 1
RULES OF CONSTRUCTION (Sees. 1-8).
1. Presumption against change in law.
2. Definitions.
(1) "Corporation. "
(2) "Organized under the laws. "
(3) "Foreign. "
(4) "Domestic. "
(5) "Person. "
(6) "Executor. "
(7) Partnership as taxable entity.
(8) "Interest bearing" and "divi-
(9) "Ordinary business corpora-
(10) "Finance corporation. "
(11) "City. "
(12) "Taxpayer. "
(13) "Real estate. "
(14) "Mortgages. "
(15) "Residents of this State. "
(16) "County and/or city taxes. "
(17) Domestic corporation as resi-
(18) Foreign corporation resident as
(19) "Railroads worked by steam. "
(20) "Principal office" of domestic
(21) "Principal office in this State"
(22) "Date of finality. "
(23) "Collector. "
3. Who deemed owners for tax pur-
4. Classification of taxes.
All the case notes to art. 81 in this volume deal with this article as it stood prior
169. Company engaged in canning corn and vegetables, engaged in "manufactur-
169. ''Business of manufacturing" defined; corporation preparing manuscripts for
As to the Maryland estate tax, see art. G2A.
As to federal tax liens, see art. 17, secs. 9 and 9A.
As to taxes on air ports, see art. 1A, sec. 32.
As to special assessment and taxes for purchase of water, sewerage or drainage
1 The editor is indebted to Mr. Arthur W. Machen, Jr., for the synopsis of this |
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Volume 376, Page 467 View pdf image (33K) |
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