Sec. 03.04.11.01. Definitions  


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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.