State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-1 > 13-101
§ 13-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Governmental unit.- "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.
(c) Tax collector.-
(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.
[An. Code 1957, art. 81, § 472; 1988, ch. 2, § 1; 1989, ch. 656, § 2; 1994, ch. 692.]
State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-1 > 13-101
§ 13-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Governmental unit.- "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.
(c) Tax collector.-
(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.
[An. Code 1957, art. 81, § 472; 1988, ch. 2, § 1; 1989, ch. 656, § 2; 1994, ch. 692.]
State Codes and Statutes
Statutes >
Maryland >
Tax-general >
Title-13 >
Subtitle-1 >
13-101 § 13-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Governmental unit.- "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.
(c) Tax collector.-
(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.
[An. Code 1957, art. 81, § 472; 1988, ch. 2, § 1; 1989, ch. 656, § 2; 1994, ch. 692.]
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