Maryland StatutesTITLE 1 - DEFINITIONS; RULES OF CONSTRUCTION; GENERAL PROVISIONSSubtitle 1 - DefinitionsSection 1-101 - Definitions.Subtitle 2 - Rules of ConstructionSection 1-201 - Oaths.Section 1-202 - Residency.Section 1-203 - Liability of fiduciaries.Section 1-204 - Common trust funds exempt from taxation.Subtitle 3 - General ProvisionsSection 1-301 - Secrecy of returns.Section 1-302 - Reciprocity.Section 1-303 - Due dates.Section 1-304 - Comptroller responsible for collection of certain State taxes.Section 1-305 - Recoupment of taxes if title to property held by federal government or federal unit.Subtitle 4 - Property Owner's Bill of RightsSection 1-401 - Legislative intent.Section 1-402 - Rights enumerated.Section 1-403 - Short title.Section 1-404 - [Redesignated.]