# Sec. 10-227. Definitions

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 10-227. Definitions

Prince George's County, Md., Code § 10-227 (2026)

(a) As used in this Subdivision, the following terms shall mean or include:

  (1) Assessment means any amount of tax which has been imposed under this Subdivision together with all interest charges and penalties added.

  (2) Consignment means the placement or deposit of controlled dangerous substances in the actual or constructive custody of a person for the purpose of selling the consigned controlled dangerous substances and remitting the proceeds of such sales, or portions of proceeds, to the person making the placement or deposit, or a designee.

  (3) Controlled dangerous substances or controlled substances are those defined in Article 27, Section 277 of the Annotated Code of Maryland, as amended from time to time.

  (4) Court means a court of law in the State of Maryland.

  (5) Director means the Director of Finance or a designee.

  (6) Include(s) or including means include(s) or including by way of illustration and does not limit the matter to the specific examples illustrated.

  (7) Narcotics operation means any kind of private business for the sale, purchase, possession, transfer, or consignment of controlled dangerous substances which business is comprised or carried out by more than one such activity, whether for profit or for any other consideration including accommodation to another person.

  (8) Notice shall mean actual notice or notice through documents which shall be delivered at the dwelling or usual place of business of the taxpayer, if the address is known or readily obtainable, and to a person 18 years of age or older, or which shall be sent by certified mail to the taxpayer's last known address. Any period of time which is determined according to the provisions of this Subdivision by the giving of notice shall commence to run from the date of mailing of such notice.

  (9) Records or business records means all records of any type or form and however recorded which relate to a narcotics operation, or transaction, or profit therefrom. These terms include books of account, vouchers, documents, canceled checks, payrolls, correspondence, records of purchase(s) or sale(s), accounts payable, accounts receivable, and records of personnel, or agents, or consignees, customers, equipment, production or import activities, and other business papers.

  (10) Sale means any transaction of any nature, wholesale, retail, or otherwise, whereby possession of controlled dangerous substances is or is to be transferred by any means whatsoever for any consideration past, present, or future. Consideration may be in the form of money, services, or property, or by exchange or barter, or pursuant to consignment. Sale also includes transfer by theft or gift.

  (11) Taxpayer means any person upon whom a tax is assessed under this Subdivision.

  (12) Use, storage, or consumption means the exercise by any person of any right or power over controlled dangerous substances, or any keeping or retention within Prince George's County for any purpose of controlled dangerous substances sold either within or without Prince George's County.