As used in this subchapter:

1. (1) “Benefit” means any abatement, loan, or grant awarded to the business as enumerated in subdivision (2) of this section.
2. (2) “Business” means any individual, partnership, corporation, or other entity that has been granted a tax abatement pursuant to the provisions of Title 24, or has been granted a loan or a grant by any board, commission, or program established under the provisions of Title 10 or 24, or under the provisions of this title.
3. (3) “Commissioner” means the Commissioner of Taxes.
4. (4) “Qualified period” means a period of five years after the initial grant of a benefit or a time period set forth in any agreement executed by the State subsequent to the effective date of this subchapter.

(Added 1993, No. 221 (Adj. Sess.), § 10.)