§ 1-101

# (a)

In this article the following words have the meanings indicated.

# (b)

“Admissions and amusement tax” means the tax imposed under Title 4 of this article.

# (c)

“Alcoholic beverage tax” means the tax imposed under Title 5 of this article.

# (d)

“Boxing and wrestling tax” means the tax imposed under Title 6 of this article.

# (e)

# (1)

“Comptroller” means the Comptroller of the State.

# (2)

“Comptroller”, unless expressly provided otherwise, includes:

(i) an employee of the Comptroller acting within the scope of employment; and

(ii) an agent or representative of the Comptroller acting within the scope of the Comptroller’s authority.

# (f)

“County” means a county of the State and, unless expressly provided otherwise, Baltimore City.

# (g)

“Department” means the State Department of Assessments and Taxation.
(g–1) “Digital advertising gross revenues tax” means the tax imposed under Title 7.5 of this article.
(g–2)

# (1)

“Executive Director” means the Executive Director of the Alcohol, Tobacco, and Cannabis Commission.

# (2)

“Executive Director” includes a deputy, an inspector, or any other individual acting within the scope of the Executive Director’s authority.

# (h)

“Financial institution franchise tax” means the tax imposed under Title 8, Subtitle 2 of this article.

# (i)

(1) “Income tax” means the tax imposed under Title 10 of this article.

(2) “Income tax” includes the State income tax and county income tax.

# (j)

“Inheritance tax” means the tax imposed under Title 7, Subtitle 2 of this article.

# (k)

“Internal Revenue Code” means Title 26 of the United States Code.

# (l)

“Maryland estate tax” means the tax imposed under Title 7, Subtitle 3 of this article.

# (m)

“Maryland generation–skipping transfer tax” means the tax imposed under Title 7, Subtitle 4 of this article.

# (n)

“Motor carrier tax” means the tax imposed under Title 9, Subtitle 2 of this article.

# (o)

“Motor fuel tax” means the tax imposed under Title 9, Subtitle 3 of this article.

# (p)

# (1)

“Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, association, corporation, or other entity.

# (2)

“Person”, unless expressly provided otherwise, does not include a governmental entity or a unit or instrumentality of a governmental entity.

# (q)

“Property” means real property and personal property.

# (r)

“Public service company franchise tax” means the tax imposed under Title 8, Subtitle 4 of this article.
(r–1) “Reserve component” has the meaning stated in § 9–901 of the State Government Article.

# (s)

# (1)

“Sales and use tax” means the tax imposed under Title 11 of this article.

# (2)

“Sales and use tax” includes the tax imposed on the use of certain electricity under § 11–1A–01 of this article.

# (3)

“Sales and use tax” includes the hotel surcharge imposed under § 11–102(b) of this article.

# (t)

“Savings and loan association franchise tax” means the tax imposed under Title 8, Subtitle 3 of this article.

# (u)

“State” means:

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia.

# (v)

Repealed.

# (w)

“Tobacco tax” means the tax imposed under Title 12 of this article.

# (x)

“Uniformed services” has the meaning stated in § 9–901 of the State Government Article.

# (y)

“Veteran” has the meaning stated in § 9–901 of the State Government Article.