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§ 19-501. Definitions. 76
(1) In this Title the following definitions apply:
(a) Department. The Department of Revenue.
(b) Department of Collections. The words "Department of Collections", wherever used in this Title shall mean "Department of Revenue".
(c) Taxpayer. Any person required by this Title to file a return or to pay a tax.
Amended, 1975 Ordinances, p. 1010.