# Tax - General (GTG)

## Title 1. Definitions; General Provisions

### Subtitle 3. Tax Expenditure Evaluation Act

#### Section 1-304

For each evaluation required under this subtitle, the Department shall:

(1) consult with:

  (i) the Department of Budget and Management;

  (ii) the Comptroller; and

  (iii) the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference under evaluation; and

(2) prepare a plan for the evaluation.

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