(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 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. (d) (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.
Maryland Legal Code