{"data":{"id":"us-md/md.-code-tax-general-13-101","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–101","heading":"","body":"(a) In this title the following words have the meanings indicated.\n(b) (1) “Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services.\n(2) “Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act.\n(c) “Governmental entity” means:\n(1) a governmental unit; and\n(2) an instrumentality of:\n(i) one or more states;\n(ii) one or more political subdivisions of a state; or\n(iii) one or more states and political subdivisions of states.\n(d) “Governmental unit” means:\n(1) this State or a political subdivision, unit, or instrumentality of this State;\n(2) another state or a political subdivision, unit, or instrumentality of that state; and\n(3) a unit or instrumentality of a political subdivision of this State or of another state.\n(e) (1) “Tax collector” means the person or governmental unit responsible for collecting a tax.\n(2) “Tax collector” includes:\n(i) the Comptroller;\n(ii) the Department, with respect to:\n1. the financial institution franchise tax; and\n2. the public service company franchise tax; and\n(iii) the registers of wills, with respect to the inheritance tax.\n(f) “Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2–102 of this article.\n(g) “Tax compliance organization” means an organization:\n(1) a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws;\n(2) the membership of which consists solely of:\n(i) states; or\n(ii) state tax collectors, comptrollers, or directors of revenue and their employees; and\n(3) of which the State is a member or participant.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"2734f86df7d2e879d34d887381487e86a2741d8a2aad86ce014d07506bc763e9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-305","next":"us-md/md.-code-tax-general-13-102"},"notice":"GroundRules: Original legal text. Not legal advice."}