§ 1–301
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 1-301 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–301LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
“Department” means the Department of Legislative Services.
(c)
“Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.