# Tax - General (GTG)

## Title 1. Definitions; General Provisions

### Subtitle 3. Tax Expenditure Evaluation Act

#### Section 1-301

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)