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§ 13-101. Definitions

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2017

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: October 1, 2017
MD Code, Tax - General, § 13-101
§ 13-101. Definitions
In general
(a) In this title the following words have the meanings indicated.
Demand response trip
(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.
Governmental unit
(c) “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.
Tax collector
(d)(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.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 656, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994; Acts 2017, c. 522, § 1, eff. Oct. 1, 2017.
Formerly Art. 81, § 472.
MD Code, Tax - General, § 13-101, MD TAX GENERAL § 13-101
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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