In this chapter, the following terms have the meanings indicated. Terms Defined. “Active status” means an individual’s approved service that: Is provided in support of a law enforcement agency’s Commission-approved police auxiliary or reserve volunteer program; and Totals a minimum of 144 hours of service provided in support of a law enforcement agency’s Commission-approved police auxiliary or reserve volunteer program during a taxable year. “Commission” means the Police Training Commission or a representative authorized to act on behalf of the Commission. “Comptroller” has the meaning stated in Tax-General Article, §10-101, Annotated Code of Maryland. “Deputy Director” means the Deputy Director of the Police and Correctional Training Commissions. “Law enforcement agency” or “agency” has the meaning stated in Public Safety Article, §3-201, Annotated Code of Maryland. Police Auxiliary or Reserve Volunteer Program. “Police auxiliary or reserve volunteer program” or “program” means an agency’s ongoing activity that uses individuals approved by the agency to assist the agency to perform administrative or technical tasks, or other services on behalf of the agency to support the agency’s duties or mission. “Police auxiliary or reserve volunteer program” or “program” may include an agency’s ongoing activity that otherwise meets requirements under §B(6)(a) of this regulation, but does not include the term auxiliary, reserve, or volunteer in the activity’s title. “Taxable year” has the meaning stated in Tax-General Article, §10-101, Annotated Code of Maryland.