(a) In this title the following words have the meanings indicated. (b) (1) "Demand response trip" means the carriage of a passenger who is unable to use regular schedule, fixed termini services. (2) "Demand response trip" includes a trip that is required under the federal Americans with Disabilities Act. (c) "Governmental entity" means: (1) a governmental unit; and (2) an instrumentality of: (i) one or more states; (ii) one or more political subdivisions of a state; or (iii) one or more states and political subdivisions of states. (d) "Governmental unit" means: (1) this State or a political subdivision, unit, or instrumentality of this State; (2) another state or a political subdivision, unit, or instrumentality of that state; and (3) a unit or instrumentality of a political subdivision of this State or of another state. (e) (1) "Tax collector" means the person or governmental unit responsible for collecting a tax. (2) "Tax collector" includes: (i) the Comptroller; (ii) the Department, with respect to: 1. the financial institution franchise tax; and 2. the public service company franchise tax; and (iii) the registers of wills, with respect to the inheritance tax. (f) "Tax compliance activity" means any activity that supports the Comptroller in administering the laws described in § 2-102 of this article. (g) "Tax compliance organization" means an organization: (1) a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws; (2) the membership of which consists solely of: (i) states; or (ii) state tax collectors, comptrollers, or directors of revenue and their employees; and (3) of which the State is a member or participant.
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