60                                                  LAWS OF MARYLAND                                      Ch. 8

REVISOR'S NOTE: This section is new language substituted
for present Art. 81, § 5. The new language permits an
affidavit, a signed statement made under the penalties
of perjury, to have the effect of being an oath or
affirmation without detracting 'substantively from the
purpose and effect of requiring an oath or
affirmation. Therefore, an individual who makes an
affidavit under this article is subject to the
penalties for perjury if the affidavit is false, even
if the individual does not appear and make oath before
an individual authorized to administer oaths.

This section is patterned after the essential elements
of Md. Rule 1-202(b), which defines "affidavit", and
Md. Rules' 1-303 and 1-304, which prescribe the form of
oaths and affidavits. HO § 1-201, FI § 1-202, HE §
1-201, and HG § 1-201, provide for a similar
alternative procedure for making oaths required by
those articles.

1-202. RESIDENCY.

(A)  PERSON DOING BUSINESS IN THE STATE.

A PERSON DOING BUSINESS IN THE STATE IS DEEMED A RESIDENT OF
THE STATE AND OF THE COUNTY AND ANY MUNICIPAL CORPORATION WHERE
THE BUSINESS IS CONDUCTED IF PERSONAL PROPERTY IS USED IN OR IN
CONNECTION WITH THE BUSINESS.

(B)  PERSONAL REPRESENTATIVE.

A PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEDENT IS
DEEMED A RESIDENT OF THE COUNTY WHERE APPOINTED.

(C)  GUARDIAN.

A GUARDIAN IS DEEMED A RESIDENT OF THE COUNTY WHERE
APPOINTED.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 4(a) and (b).
Present Art. 81, § 4(a) and (b) will be revised in the
Tax - General Article.

In subsection (a) of this section, the defined term
"municipal corporation" is substituted for the present
term "city", to clarify the broad scope of this
provision.

Also in subsection (a) of this section, the present
term "firm" is omitted as included in the defined term
"person".

Also in subsection (a) of this section, the present
phrase "tangible or intangible", which modifies