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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 1 - Definitions; General Provisions
§ 13-101. Definitions
Universal Citation: MD Tax-Gen Code § 13-101 (2017)
- (a) In general. -- In this title the following words have the meanings indicated.
- (b) Demand response trip. --
- (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.
- (c) Governmental unit. -- "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.
- (d) Tax collector. --
- (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.
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