§ 1-301

Md. Code, Tax - General § 1-301, under Article — Tax - General.

Md. Code, Tax - General § 1-301

(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.