Md. Code Ann., Tax-Gen. § 2-101 – Definitions | Midpage

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Maryland Code

§ 2-101

Md. Code Ann., Tax-Gen. § 2-101

Definitions

Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.State of Maryland

(a) In this title the following words have the meanings indicated.
(b) “Quarter” means a calendar quarter.
(c) “Revenue” means revenue from a tax imposed under this article and interest and penalties related to the tax.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.