1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Artist” means a qualifying residing artist as defined in Economic Development Article, §4-701(f), Annotated Code of Maryland.
   2. (2) “Artistic work” has the meaning stated in Economic Development Article, §4-701(b), Annotated Code of Maryland.
   3. (3) “District” means an arts and entertainment district as defined in Economic Development Article, §4-701(c), Annotated Code of Maryland.
   4. (4) “Subtraction” means the modification to federal adjusted gross income as set forth in Tax-General Article, §10-207(v), Annotated Code of Maryland.

Authority: Tax-General Article, §2-103, Annotated Code of Maryland

Effective date: November 10, 2003 (30:22 Md. R. 1577)

Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)

Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)

Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)