<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="1-301" title_number="1" title_name="Definitions; General Provisions" subtitle_number="3" subtitle_name="Tax Expenditure Evaluation Act">
  <level label="a">
    <text>In this subtitle the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Department” means the Department of Legislative Services.</text>
  </level>
  <level label="c">
    <text>“Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.</text>
  </level>
</section>
