{"data":{"id":"us-md/md.-code-tax-general-1-301","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 1–301","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(b) “Department” means the Department of Legislative Services.\n(c) “Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=1-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1b73f60e51de1d51bcac000de1aabc25f821924e041ce773508d5681cd56b080","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-1-207","next":"us-md/md.-code-tax-general-1-302"},"notice":"GroundRules: Original legal text. Not legal advice."}