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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
Currentness
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.

Credits

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 through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document