# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 1. General Duties

#### Section 2-101

(a) In this title the following words have the meanings indicated.

(b) "Quarter" means a calendar quarter.

(c) "Revenue" means revenue from a tax imposed under this article and interest and penalties related to the tax.

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