The purpose of this subtitle is to establish a system of legislative review that will determine whether a tax credit, exemption, or preference is necessary for the public interest.
Md. Code Ann., Tax-Gen. § 1-302
Known as the Tax Expenditure Evaluation Act
The act spans §§ 1–1 (7 sections).
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.