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

2. (b)

   1. (1) “Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services.
   2. (2) “Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act.

3. (c) “Governmental entity” means:

   1. (1) a governmental unit; and

   2. (2) an instrumentality of:

      1. (i) one or more states;
      2. (ii) one or more political subdivisions of a state; or
      3. (iii) one or more states and political subdivisions of states.

4. (d) “Governmental unit” means:

   1. (1) this State or a political subdivision, unit, or instrumentality of this State;
   2. (2) another state or a political subdivision, unit, or instrumentality of that state; and
   3. (3) a unit or instrumentality of a political subdivision of this State or of another state.

5. (e)

   1. (1) “Tax collector” means the person or governmental unit responsible for collecting a tax.

   2. (2) “Tax collector” includes:

      1. (i) the Comptroller;

      2. (ii) the Department, with respect to:

         1. 1. the financial institution franchise tax; and
         2. 2. the public service company franchise tax; and
      3. (iii) the registers of wills, with respect to the inheritance tax.
6. (f) “Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2-102 of this article.

7. (g) “Tax compliance organization” means an organization:

   1. (1) a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws;

   2. (2) the membership of which consists solely of:

      1. (i) states; or
      2. (ii) state tax collectors, comptrollers, or directors of revenue and their employees; and
   3. (3) of which the State is a member or participant.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 656, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994; Acts 2017, c. 522, § 1, eff. Oct. 1, 2017; Acts 2024, c. 728, § 1, eff. July 1, 2024.

Formerly Art. 81, § 472.