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Case history; Prior: 431 Md. 147, 64 A.3d 453 (2013); cert. granted, 572 U.S. 1134 (2014). Holding; Maryland's personal income tax scheme, which consists of a state and county income tax, violated the Commerce Clause because it did not allow a credit against the county income tax for income taxes paid to other states.
The Maryland State Archives serves as the central depository for government records of permanent value. [1] [2] Its holdings date from Maryland's founding in 1634, and include colonial and state executive, legislative, and judicial records; county probate, land, and court records; church records; business records; state publications and reports; and special collections of private papers, maps ...
As it concerns revenue administration, the comptroller collects taxes due the state, conducts income and sales tax audits of taxpayers for compliance with state and local laws, processes tax returns, settles delinquent tax receipts, and enforces business licensing and unclaimed property laws. It is by virtue of the Disposition of Abandoned ...
Courts of Maryland include: Maryland judicial circuit map State courts of Maryland. Supreme Court of Maryland [1] Appellate Court of Maryland [2] Maryland Circuit Courts (8 judicial circuits) [3] Maryland District Courts (34 locations in 12 judicial districts) [4] Federal courts located in Maryland. United States District Court for the District ...
This is an accepted version of this page This is the latest accepted revision, reviewed on 25 October 2024. 1819 United States Supreme Court case McCulloch v. Maryland Supreme Court of the United States Argued February 21 – March 3, 1819 Decided March 6, 1819 Full case name James McCulloch v. The State of Maryland, John James [a] Citations 17 U.S. 316 (more) 4 Wheat. 316; 4 L. Ed. 579; 1819 ...
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The Circuit Courts of Maryland are the state trial courts of general jurisdiction in Maryland. They are Maryland's highest courts of record exercising original jurisdiction at law and in equity in all civil and criminal matters, and have such additional powers and jurisdiction as conferred by the Maryland Constitution of 1867 as amended, or by law. [1]
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