Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.11. Arts and Entertainment Districts |
Sec. 03.04.11.01. Definitions
Latest version.
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A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Artist" means a qualifying residing artist as defined in Economic Development Article, §4-701(f), Annotated Code of Maryland.
(2) "Artistic work" has the meaning stated in Economic Development Article, §4-701(b), Annotated Code of Maryland.
(3) "District" means an arts and entertainment district as defined in Economic Development Article, §4-701(c), Annotated Code of Maryland.
(4) "Subtraction" means the modification to federal adjusted gross income as set forth in Tax-General Article, §10-207(v), Annotated Code of Maryland.