Md. Code Ann., Tax-Gen. § 1-301
Definitions
Effective Jul 1, 2021Added by Acts 2012, c. 568, § 1, eff. July 1, 2012; Acts 2012, c. 569, § 1, eff. July 1, 2012. Amended by Acts 2021, c. 575, § 1, eff. July 1, 2021.State of Maryland
- (a) In this subtitle the following words have the meanings indicated.
- (b) “Department” means the Department of Legislative Services.
- (c) “Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.
Added by Acts 2012, c. 568, § 1, eff. July 1, 2012; Acts 2012, c. 569, § 1, eff. July 1, 2012. Amended by Acts 2021, c. 575, § 1, eff. July 1, 2021.