A requirement in this article that a document be under oath means that the document shall be supported by a statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement. The oath or affirmation shall be made: before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or by a signed statement that: is in the document or attached to and made part of the document; and is expressly made under the penalties for perjury. If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.

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. A personal representative of the estate of a decedent is deemed a resident of the county where appointed. A guardian is deemed a resident of the county where appointed.

In this section, “fiduciary” includes a personal representative, trustee, or guardian. Except as otherwise provided in this article, a fiduciary is liable for the taxes on property held by the fiduciary as a fiduciary. Except as otherwise provided in subsection (d) of this section or in the case of default or breach of duty, a fiduciary’s liability extends only to assets that the fiduciary holds as a fiduciary. A fiduciary who distributes property held as a fiduciary after the date of finality for the next following taxable year shall retain sufficient funds to pay any taxes on the property for that taxable year for any assessment against the property held in a fiduciary capacity, if the assessment is made before the date of finality. If the fiduciary fails to retain sufficient funds to pay these taxes, the fiduciary and the bond of the fiduciary are liable for the taxes.

A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not subject to tax under this article.