1. (1) is eligible for coverage under § 403(b) of the Internal Revenue Code; and

2. (2) is an officer or employee of:

   1. (i) this State; or
   2. (ii) any other governmental entity in this State, including a county board of education.

An individual is eligible to participate in the tax sheltered annuity plan if the individual:

Added by Acts 1994, c. 6, § 2, eff. Oct. 1, 1994.

Formerly Art. 73C, § 3.