§ 13-101

# (a)

In this title the following words have the meanings indicated.

# (b)

# (1)

“Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services.

# (2)

“Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act.

# (c)

“Governmental entity” means:

# (1)

a governmental unit; and

# (2)

an instrumentality of:

(i) one or more states;

(ii) one or more political subdivisions of a state; or

(iii) one or more states and political subdivisions of states.

# (d)

“Governmental unit” means:

# (1)

this State or a political subdivision, unit, or instrumentality of this State;

# (2)

another state or a political subdivision, unit, or instrumentality of that state; and

# (3)

a unit or instrumentality of a political subdivision of this State or of another state.

# (e)

# (1)

“Tax collector” means the person or governmental unit responsible for collecting a tax.

# (2)

“Tax collector” includes:

(i) the Comptroller;

(ii) the Department, with respect to:
1. the financial institution franchise tax; and
2. the public service company franchise tax; and

(iii) the registers of wills, with respect to the inheritance tax.

# (f)

“Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2–102 of this article.

# (g)

“Tax compliance organization” means an organization:

# (1)

a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws;

# (2)

the membership of which consists solely of:

(i) states; or

(ii) state tax collectors, comptrollers, or directors of revenue and their employees; and

# (3)

of which the State is a member or participant.