Md. Code Ann., Tax-Gen. § 1-302
The purpose of this subtitle is to establish a system of legislative review that will determine whether a tax credit, exemption, or preference is necessary for the public interest.
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.