§13–101.

    (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:

            (i)    one or more states;

            (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:

            (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.

    (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:

            (i)    states; or

            (ii)    state tax collectors, comptrollers, or directors of revenue and their employees; and

        (3)    of which the State is a member or participant.