Section 13-101 - Definitions(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: (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: (ii) the Department, with respect to: 1. the financial institution franchise tax; and2. 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: (ii) state tax collectors, comptrollers, or directors of revenue and their employees; and(3) of which the State is a member or participant.Amended by 2024 Md. Laws, Ch. 728,Sec. 1, eff. 7/1/2024.Amended by 2017 Md. Laws, Ch. 522, Sec. 1, eff. 10/1/2017.