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Statutes Text

Article - Tax - General




§1–301.

    (a)    In this subtitle the following words have the meanings indicated.

    (b)    “Evaluation” means the process of legislative review of a tax credit for which this subtitle provides.

    (c)    “Evaluation committee” means a committee that is appointed to carry out an evaluation.

    (d)    “Evaluation date” means the date on which an evaluation of a tax credit is to be completed.