Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.09. Credit for Employer-Provided Long-Term Care Insurance |
Sec. 03.04.09.01. Definitions
Latest version.
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A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Long-term care insurance" has the meaning stated in Insurance Article, §18-101(f), Annotated Code of Maryland.
(2) "Employer" has the meaning stated in §3401(d) of the Internal Revenue Code.
(3) "Employee" means an individual who is employed in this State.