COMAR 03.04.11.01. Definitions.

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.