§ 13–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-101 (2026)
Title 13. Procedure
Subtitle 1. Definitions; General Provisions
§ 13–101LinkCopy Citation
(a)
In this title the following words have the meanings indicated.
(b)
(1)
“Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services.
(2)
“Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act.
(c)
“Governmental entity” means:
(1)
a governmental unit; and
(2)
an instrumentality of:
(i)
one or more states;
(ii)
one or more political subdivisions of a state; or
(iii)
one or more states and political subdivisions of states.
(d)
“Governmental unit” means:
(1)
this State or a political subdivision, unit, or instrumentality of this State;
(2)
another state or a political subdivision, unit, or instrumentality of that state; and
(3)
a unit or instrumentality of a political subdivision of this State or of another state.
(e)
(1)
“Tax collector” means the person or governmental unit responsible for collecting a tax.
(2)
“Tax collector” includes:
(i)
the Comptroller;
(ii)
the Department, with respect to:
(1)
the financial institution franchise tax; and
(2)
the public service company franchise tax; and
(iii)
the registers of wills, with respect to the inheritance tax.
(f)
“Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2–102 of this article.
(g)
“Tax compliance organization” means an organization:
(1)
a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws;
(2)
the membership of which consists solely of:
(i)
states; or
(ii)
state tax collectors, comptrollers, or directors of revenue and their employees; and
(3)
of which the State is a member or participant.