Md. Code, Tax - General § 13–101

(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 entity” means:

(1) a governmental unit; and

(2) an instrumentality of:

(i) one or more states;

(ii) one or more political subdivisions of a state; or

(iii) one or more states and political subdivisions of states.

(d) “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.

(e) (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.

(f) “Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2–102 of this article.

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

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

(2) the membership of which consists solely of:

(i) states; or

(ii) state tax collectors, comptrollers, or directors of revenue and their employees; and

(3) of which the State is a member or participant.