# Tax - General (GTG)

## Title 1. Definitions; General Provisions

### Subtitle 3. Tax Expenditure Evaluation Act

#### Section 1-302

The purpose of this subtitle is to establish a system of legislative review that will determine whether a tax credit, exemption, or preference is necessary for the public interest.

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