2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 1 - Definitions; General Provisions
Section 13-101 - Definitions

    (a)    In this title the following words have the meanings indicated.

    (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.

    (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.

    (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.

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