2017 Maryland Code
Tax - General
Title 1 - Definitions; General Provisions
Subtitle 3 - Tax Credit Evaluation Act
§ 1-301. Definitions

  • (a) In general. -- In this subtitle the following words have the meanings indicated.
  • (b) Evaluation. -- "Evaluation" means the process of legislative review of a tax credit for which this subtitle provides.
  • (c) Evaluation committee. -- "Evaluation committee" means a committee that is appointed to carry out an evaluation.
  • (d) Evaluation date. -- "Evaluation date" means the date on which an evaluation of a tax credit is to be completed.
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