COMAR 03.04.11.01 — § 1 Definitions.

.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
.