LegalFix
Sign In

§ 13-101. Definitions

MD Tax-Gen Code § 13-101 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.

No previous sections
Next Section
§ 13-102. Unpaid tax is personal debt