Section 13-101 - Definitions. - Maryland Statutes

§ 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.]