COMAR 03.04.09.01 — § 1 Definitions.

.01 Definitions.
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.