§ 2–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-101 (2026)
Title 2. Administration by Comptroller
Subtitle 1. General Duties
§ 2–101LinkCopy Citation
(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.