§ 1-301
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/md/tax-general/1-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.