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Code of Maryland Regulations Title 03 — Comptroller

COMAR 03.04.09.01(1)

§ 1 Definitions.

Official textregs.maryland.gov

.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.

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In this chapter (10 sections)
  1. 03.04.09.01 · § 1 Definitions.
  2. 03.04.09.01(1) · § 1 Definitions.
  3. 03.04.09.02 · § 2 Credit Allowed.
  4. 03.04.09.02(1) · § 2 Credit Allowed.
  5. 03.04.09.03 · § 3 Limitations.
  6. 03.04.09.03(1) · § 3 Limitations.
  7. 03.04.09.04 · § 4 Exempt Organizations.
  8. 03.04.09.04(1) · § 4 Exempt Organizations.
  9. 03.04.09.05 · § 5 Carryover of Excess Credit.
  10. 03.04.09.05(1) · § 5 Carryover of Excess Credit.
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