Definitions.

Code of Maryland Regulations (COMAR)

Section: 03.04.11.01

Jurisdiction: MD

Bluebook Citation: COMAR 03.04.11.01

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 .

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