§ 28-1. Definitions.
(a) In general.
In this subtitle, the following terms shall mean or include:
(b) Assessment.
"Assessment" means any amount of tax that has been imposed under this subtitle, together with all interest charges and penalties added.
(c) Consignment.
"Consignment" means the placement or deposit of controlled dangerous substances in the actual or constructive custody of a person for the purpose of:
(1) selling the consigned controlled dangerous substances; and
(2) remitting the proceeds of such sales, or portions of proceeds, to the person making the placement or deposit or a designee.
(d) Controlled dangerous substance.
"Controlled dangerous substances" or "controlled substances" are those defined in Article 27, § 277 of the Maryland Code.
(e) Court.
"Court" means a court of law or court of equity or any judge thereof, and includes the District Court of Maryland for Baltimore City, Circuit Court for Baltimore City, Court of Special Appeals, and Court of Appeals.
(f) Director.
"Director" means the Director of Finance for Baltimore City or a designee.
(g) Narcotics operation.
"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 1 such activity, whether for profit or for any other consideration including accommodation to another person.
(h) Notice.
(1) "Notice" shall mean actual notice or notice through documents:
(i) 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
(ii) which shall be sent by certified mail to the taxpayer's last known address.
(2) Any period of time which is determined according to the provisions of this subtitle by the giving of notice shall commence to run from the date of mailing of such notice.
(i) Records.
(1) "Records" or "business records" means all records of any type or form and however recorded which relates to a narcotics operation, or transaction, or profit therefrom.
(2) 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.
(j) Sale.
(1) "Sale" means any transaction of any nature, wholesale, retail, or otherwise, whereby possession of a controlled dangerous substance is or is to be transferred by any means whatsoever for any consideration past, present, or future.
(2) Consideration may be in the form of money, services, or property, or by exchange or barter, or pursuant to consignment.
(3) Sale also includes transfer by theft or gift.
(k) Taxpayer.
"Taxpayer" means any person upon whom a tax is assessed under this subtitle.
(l) Use, storage, or consumption.
"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 Baltimore City for any purpose of controlled dangerous substances sold either within or without Baltimore City.