reglab/housing_qa huggingface dataset:
MD. State Government Code Ann. §  20-1203 (2021)
2021 Maryland Statutes|State Government|Title 20 - Human Relations|Subtitle 12 - Civil Actions -- Violations of County Discrimination Laws|Section 20-1203 - Baltimore County

    (a)    This section applies only in Baltimore County.    (b)    In accordance with this section, a person that is employed by an employer with fewer than 15 employees and that is subjected to a discriminatory act prohibited by the county code may bring and maintain a civil action against the employer that committed the alleged discriminatory act for relief as provided under subsection (d) of this section.    (c)    (1)    An action under subsection (b) of this section shall be commenced in the Circuit Court for Baltimore County within 2 years after the occurrence of the alleged discriminatory act.        (2)    Subject to paragraph (1) of this subsection, an action under subsection (b) of this section may not be commenced sooner than 60 days after the aggrieved person files a complaint with the county unit responsible for handling violations of the county discrimination laws.    (d)    (1)    In a civil action under this section, the court may award the prevailing party:            (i)    injunctive relief;            (ii)    compensatory damages, including back pay; or            (iii)    both injunctive relief and compensatory damages.        (2)    A prevailing party may not be awarded punitive damages under this section.        (3)    The court may award the prevailing party reasonable attorney’s fees.
MD. State Personnel and Pensions Code Ann. §  36-101 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 36 - Social Security Benefits|Section 36-101 - Declaration of Policy

    It is the policy of this State that the benefits available under the federal Social Security Act shall be provided to the employees and officers of this State and its political subdivisions and to their dependents and survivors.
MD. State Personnel and Pensions Code Ann. §  36-102 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 36 - Social Security Benefits|Section 36-102 - Agreement Authorized

    As authorized by former Article 89, §§ 30 through 40 of the Code and subject to applicable federal law, the Secretary of Budget and Management, acting on behalf of this State, may enter into, carry out, modify, or terminate an agreement with the Secretary of the United States Department of Health and Human Services to extend the benefits available under the federal Social Security Act to the employees and officers of this State and its political subdivisions and to the dependents and survivors of those employees and officers.
MD. State Personnel and Pensions Code Ann. §  39-101 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 39 - Special Retirement or Pension Systems|Section 39-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.    (c)    (1)    “Special retirement or pension system” means a retirement or pension system that:            (i)    provides retirement or pension benefits; and            (ii)    allows a county executive, county council member, county commissioner, or appointed official to participate.        (2)    “Special retirement or pension system” does not include:            (i)    a defined contribution plan with benefits determined by an actuarial computation based on employee contributions and the accrued return on those contributions; or            (ii)    a retirement or pension plan that determines benefit amounts using computations or other specific methods enacted as an ordinance by the governing body.
MD. State Personnel and Pensions Code Ann. §  39-103 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 39 - Special Retirement or Pension Systems|Section 39-103 - System Allowing Benefits to Be Set or Amended by Means Other Than Ordinance

    If a county has created a special retirement or pension system that allows or has allowed the system’s benefits to be set or amended by a means other than by ordinance enacted by the governing body of the county, on or before January 31, 1996, the governing body of the county shall:         (1)    (i)    modify the system so that it complies with § 39-102 of this title; or            (ii)    terminate the system as provided under § 39-104 of this title; and        (2)    terminate any benefits that are not allowed under §  39-102(e)(2) or (f) of this title, that an individual who was an elected or appointed official while a member of the special retirement or pension system is eligible to receive or modify those benefits so they comply with § 39-102(e)(2) or (f) of this title.
MD. State Personnel and Pensions Code Ann. §  39-104 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 39 - Special Retirement or Pension Systems|Section 39-104 - Termination of a System

    (a)    If a special retirement or pension system is terminated, the governing body of the county shall provide, by ordinance, for a distribution of the assets of the system in an equitable and nondiscriminatory manner to the system’s members, former members, retirees, and beneficiaries to the extent they would be eligible to receive a benefit under a system created or operated in accordance with this title.    (b)    If a special retirement or pension system is terminated, the governing body of the county may not provide for benefits to be paid in accordance with a provision of the system if the benefits are not allowed under § 39-102(e) or (f) of this title.    (c)    If the assets of the system exceed the amount required to fully fund the benefits under the system that have accrued to the date of the termination and that are payable under this section, the excess shall be returned to the county.
MD. State Personnel and Pensions Code Ann. §  40-101 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 40 - Operation of Retirement Plans|Section 40-101 - Local Pension Systems

    (a)    In this section, “local jurisdiction” means any county or municipal corporation in the State.    (b)    (1)    Subject to any other provision of State or federal law, a local jurisdiction that establishes a public pension system on or after July 1, 2005, is required to adhere to the principles incorporated in the Uniform Management of Public Employee Retirement Systems Act that address the investment and management of funds for a public pension system.        (2)    Subject to any other provision of State or federal law, any pension plan controlled by the Upper Potomac River Commission on or after July 1, 2019, is required to adhere to the principles incorporated in the Uniform Management of Public Employee Retirement Systems Act that address the investment and management of funds for a public pension system.    (c)    This section may not be construed to affect the authority of the legislative governing body of a local jurisdiction over the budget for a public pension system established on or after July 1, 2005.
MD. Tax - General Code Ann. §  1-101 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 1 - Definitions|Section 1-101 - Definitions

    (a)    In this article the following words have the meanings indicated.    (b)    “Admissions and amusement tax” means the tax imposed under Title 4 of this article.    (c)    “Alcoholic beverage tax” means the tax imposed under Title 5 of this article.    (d)    “Boxing and wrestling tax” means the tax imposed under Title 6 of this article.    (e)    (1)    “Comptroller” means the Comptroller of the State.        (2)    “Comptroller”, unless expressly provided otherwise, includes:            (i)    an employee of the Comptroller acting within the scope of employment; and            (ii)    an agent or representative of the Comptroller acting within the scope of the Comptroller’s authority.    (f)    “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.    (g)    “Department” means the State Department of Assessments and Taxation.    (h)    “Financial institution franchise tax” means the tax imposed under Title 8, Subtitle 2 of this article.    (i)    (1)    “Income tax” means the tax imposed under Title 10 of this article.        (2)    “Income tax” includes the State income tax and county income tax.    (j)    “Inheritance tax” means the tax imposed under Title 7, Subtitle 2 of this article.    (k)    “Internal Revenue Code” means Title 26 of the United States Code.    (l)    “Maryland estate tax” means the tax imposed under Title 7, Subtitle 3 of this article.    (m)    “Maryland generation–skipping transfer tax” means the tax imposed under Title 7, Subtitle 4 of this article.    (n)    “Motor carrier tax” means the tax imposed under Title 9, Subtitle 2 of this article.    (o)    “Motor fuel tax” means the tax imposed under Title 9, Subtitle 3 of this article.    (p)    (1)    “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, association, corporation, or other entity.        (2)    “Person”, unless expressly provided otherwise, does not include a governmental entity or a unit or instrumentality of a governmental entity.    (q)    “Property” means real property and personal property.    (r)    “Public service company franchise tax” means the tax imposed under Title 8, Subtitle 4 of this article.    (s)    (1)    “Sales and use tax” means the tax imposed under Title 11 of this article.        (2)    “Sales and use tax” includes the tax imposed on the use of certain electricity under § 11-1A-01 of this article.        (3)    “Sales and use tax” includes the hotel surcharge imposed under § 11-102(b) of this article.    (t)    “Savings and loan association franchise tax” means the tax imposed under Title 8, Subtitle 3 of this article.    (u)    “State” means:        (1)    a state, possession, territory, or commonwealth of the United States; or        (2)    the District of Columbia.    (v)    Repealed.    (w)    “Tobacco tax” means the tax imposed under Title 12 of this article.
MD. Tax - General Code Ann. §  1-201 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-201 - Due Dates

    (a)    In this section, “legal holiday” means:        (1)    the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or        (2)    a federal legal holiday.    (b)    Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.    (c)    For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
MD. Tax - General Code Ann. §  1-202 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-202 - Notices

    (a)    A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended:        (1)    at the address in the most recently filed application, report, or return of the person on record; or        (2)    if no application, report, or return has been filed, at any address obtainable for the person.    (b)    The mailing of a notice in the manner provided in subsection (a) of this section is presumptive evidence of its receipt by the person to whom the notice is mailed.
MD. Tax - General Code Ann. §  1-203 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-203 - Oaths

    (a)    A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.    (b)    The oath or affirmation shall be made:        (1)    before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or        (2)    by a signed statement that:            (i)    is in the document or attached to and made part of the document; and            (ii)    is expressly made under the penalties for perjury.    (c)    If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.    (d)    A document made under oath shall be signed:        (1)    for a corporation, by an officer of the corporation authorized to do so;        (2)    for a sole proprietorship, by its owner; or        (3)    for a partnership, by a partner authorized to do so.
MD. Tax - General Code Ann. §  1-204 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-204 - Compliance With Workers' Compensation Act

    Before any license may be issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in § 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority:         (1)    a certificate of compliance with the Maryland Workers’ Compensation Act; or        (2)    the number of a workers’ compensation insurance policy or binder.
MD. Tax - General Code Ann. §  1-205 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-205 - Renewal of Licenses or Permits; Verification of Payment of Taxes and Unemployment Insurance Contributions

    (a)    A license or permit is considered renewed for purposes of this section if the license or permit is issued by a unit of State government to a person for the period immediately following a period for which the person previously possessed the same or a substantially similar license.    (b)    Before any license or permit issued by the Comptroller may be renewed, the Comptroller shall verify that the applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection.
MD. Tax - General Code Ann. §  1-301 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-301 - Definitions

    (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.
MD. Tax - General Code Ann. §  1-302 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-302 - Purpose

    The purposes of this subtitle are to:        (1)    establish a system of legislative review that will determine whether a tax credit is necessary for the public interest; and        (2)    ensure that the legislative review takes place by establishing, by statute, dates for review and other legislative action.
MD. Tax - General Code Ann. §  1-303 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-303 - Tax Credit Evaluations

    (a)    An evaluation shall be made of the tax credits on or before the dates specified in subsections (b) through (h) of this section.    (b)    On or before July 1, 2014, an evaluation shall be made of the tax credits under:        (1)    § 10–702 of this article (wages paid in an enterprise zone) and § 9–103 of the Tax – Property Article (qualified property in an enterprise zone); and        (2)    Title 6, Subtitle 4 of the Economic Development Article, § 6–119 of the Insurance Article, and § 10–714 of this article (One Maryland economic development).    (c)    On or before July 1, 2015, an evaluation shall be made of the tax credits under:        (1)    § 10–704 of this article (earned income); and        (2)    § 10–730 of this article (film production activity).    (d)    On or before July 1, 2016, an evaluation shall be made of the tax credit under § 5A–303 of the State Finance and Procurement Article, § 6–105.2 of the Insurance Article, and § 10–704.5 of this article (sustainable communities).    (e)    On or before July 1, 2017, an evaluation shall be made of the tax credits under:        (1)    § 9–230 of the Tax – Property Article, § 6–116 of the Insurance Article, and § 10–704.8 of this article (new job creating businesses); and        (2)    § 10–704.4 of this article (job creation).    (f)    On or before July 1, 2018, an evaluation shall be made of the tax credits under:        (1)    § 10–721 of this article (qualified research and development expenses); and        (2)    § 10–725 of this article (biotechnology investment incentive).    (g)    On or before July 1, 2019, an evaluation shall be made of the tax credit under § 10–702 of this article (wages paid in a Regional Institution Strategic Enterprise zone) and § 9–103.1 of the Tax – Property Article (qualified property in a Regional Institution Strategic Enterprise zone).    (h)    On or before July 1, 2021, an evaluation shall be made of the tax credit under § 10–741 of this article and the sales and use tax refund under § 11–411 of this article (More Jobs for Marylanders tax credit).    (i)    On or before July 1, 2023, an evaluation shall be made of the tax credits under § 10–733 of this article (cybersecurity investment incentive) and § 10–733.1 of this article (purchase of cybersecurity technology or service).
MD. Tax - General Code Ann. §  1-304 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-304 - Consultation and Preparation

    (a)    Evaluation of a tax credit shall be completed by an evaluation committee appointed jointly by the President of the Senate and the Speaker of the House.    (b)    Each evaluation committee for a tax credit shall be appointed on or before May 31 of the year before the evaluation date of that tax modification or tax exemption.    (c)    An evaluation committee shall include at least one member of the Senate Budget and Taxation Committee and at least one member of the House Committee on Ways and Means.
MD. Tax - General Code Ann. §  1-305 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-305 - Providing Information and Cooperation

    On or before June 30 of the year before the evaluation date of a tax credit, each evaluation committee for that tax credit shall:        (1)    consult with:            (i)    the Department of Budget and Management;            (ii)    the Department of Legislative Services;            (iii)    the Comptroller; and            (iv)    the department that administers the tax credit under evaluation; and        (2)    prepare a plan for the evaluation.
MD. Tax - General Code Ann. §  1-306 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-306 - Evaluation on Tax Credits -- Report to General Assembly

    During an evaluation, the Comptroller, the Department of Budget and Management, and the department that administers the tax credit shall:        (1)    provide promptly any information that the Department of Legislative Services or an evaluation committee requests; and        (2)    otherwise cooperate with the Department of Legislative Services and the evaluation committee.
MD. Tax - General Code Ann. §  1-307 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-307 - Short Title

    (a)    (1)    Subject to § 2–1257 of the State Government Article, on or before November 15 of the year before the evaluation date of a tax credit, the Department of Legislative Services shall submit to the General Assembly an evaluation report on the tax credit.        (2)    The Department of Legislative Services shall make copies of the report available to the public.    (b)    The report required under subsection (a) of this section shall discuss:        (1)    the purpose for which the tax credit was established;        (2)    whether the original intent of the tax credit is still appropriate;        (3)    whether the tax credit is meeting its objectives;        (4)    whether the purposes of the tax credit could be more efficiently and effectively carried out through alternative methods; and        (5)    the costs of providing the tax credit, including the administrative cost to the State and lost revenues to the State and local governments.
MD. Tax - General Code Ann. §  1-311 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-311 - Short Title

    This subtitle may be cited as the “Tax Credit Evaluation Act”.
MD. Tax - General Code Ann. §  1-308 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-308

    On or before December 31 of the year before the evaluation date of a tax credit, the evaluation committee shall hold a public hearing to receive, from the Comptroller and the public, testimony regarding the evaluation report.
MD. Tax - General Code Ann. §  1-309 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-309

    (a)    Subject to § 2–1257 of the State Government Article, on or before the 20th day of the regular session of the General Assembly in the year of the evaluation date of a tax credit, the evaluation committee for the tax credit shall submit a report to the General Assembly.    (b)    (1)    The report required under subsection (a) of this section shall recommend whether the tax credit should be continued, with or without changes, or terminated.        (2)    The report shall be accompanied by any legislation that is needed to accomplish the recommendations in the report.
MD. Tax - General Code Ann. §  1-310 (2021)
2021 Maryland Statutes|Tax - General|Title 1 - Definitions; General Provisions|Subtitle 3 - Tax Expenditure Evaluation Act|Section 1-310

    The continuation of a tax credit designated for evaluation under this subtitle is for a 7–year period and is subject to reevaluation 7 years after the previous evaluation, unless another period is set by law.
MD. Tax - General Code Ann. §  2-101 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Quarter” means a calendar quarter.    (c)    “Revenue” means revenue from a tax imposed under this article and interest and penalties related to the tax.