# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 1. Definitions; General Provisions

#### Section 13-101

(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 Sec. 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.

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