(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.
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