Md. Code Ann., Tax-Gen. § 1-301
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2022
As of January 1, 2019
(a) In this subtitle the following words have the meanings indicated.
(a) In this subtitle the following words have the meanings indicated.
(b) “Department” means the Department of Legislative Services.
(c) “Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.
(c) “Evaluation committee” means a committee that is appointed to carry out an evaluation.
(d) “Evaluation date” means the date on which an evaluation of a tax credit is to be completed.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.