Md. Code, Tax - General § 1–304

For each evaluation required under this subtitle, the Department shall:

(1) consult with:

(i) the Department of Budget and Management;

(ii) the Comptroller; and

(iii) the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference under evaluation; and

(2) prepare a plan for the evaluation.