Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 9, Subtitle 3 of this article" and similar
phrases.

(0) PERSON.

(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.

(2)  "PERSON", UNLESS EXPRESSLY PROVIDED OTHERWISE,
DOES NOT INCLUDE A GOVERNMENTAL ENTITY OR A UNIT OR
INSTRUMENTALITY OF A GOVERNMENTAL ENTITY.

REVISOR'S NOTE: This subsection is new language substituted
for former Art. 81, § 2(5) and (7), which included
corporations and partnerships, to set forth a broad
definition of the word "person" as used in this
article.

For a use of the term "person" that includes a
governmental entity or a unit or instrumentality of a
governmental entity, see §§ 4-101, 5-101, and 11-101
of this article.

The provisions of former Art. 81, § 2(7) that referred
to "property taxable in this State" and to the
residency of a partnership are deleted as surplusage.

(P) PROPERTY.

"PROPERTY" MEANS REAL PROPERTY AND PERSONAL PROPERTY.

REVISOR'S NOTE: This subsection is new language added for
clarity.

(Q) PUBLIC SERVICE COMPANY FRANCHISE TAX.

"PUBLIC SERVICE COMPANY FRANCHISE TAX" MEANS THE TAX IMPOSED
UNDER TITLE 8, SUBTITLE 4 OF THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 8, Subtitle 4 of this article" and similar
phrases.

(R) SALES AND USE TAX.

"SALES AND USE TAX" MEANS THE TAX IMPOSED UNDER TITLE 11 OF
THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 11 of this article" and similar phrases.

- 16 -