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2021 Maryland Statutes
Tax - General
Title 1 - Definitions; General Provisions
Subtitle 3 - Tax Expenditure Evaluation Act
Section 1-301 - Definitions
Universal Citation:
MD. Tax - General Code Ann. § 1-301 (2021)
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(a) In this subtitle the following words have the meanings indicated.
(b) “Evaluation” means the process of legislative review of a tax credit for which this subtitle provides.
(c) “Evaluation committee” means a committee that is appointed to carry out an evaluation.
(d) “Evaluation date” means the date on which an evaluation of a tax credit is to be completed.
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