Section 6-101 - Definitions. - Maryland Statutes

§ 6-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 
   
Revisor's Note.

This subsection is new language added as the standard introductory language to a definition section. 

(b)  Central services.-  

(1) "Central services" means the performance of central management or administrative functions. 

(2) "Central services" includes: 

(i) general management; 

(ii) accounting; 

(iii) computer tabulating; 

(iv) data processing; 

(v) purchasing; 

(vi) transportation or shipping; 

(vii) advertising; 

(viii) legal services; 

(ix) financial services; and 

(x) research and development. 
   
Revisor's Note.

This subsection is new language derived without substantive change from former Art. 83A, §§ 5-1101(b) and 5-1501(a)(2) as they related to the central services for certain industries that qualified for tax credits revised in Subtitles 3 and 4 of this title. 

(c)  Company headquarters.- "Company headquarters" means a facility where the majority of a business entity's financial, personnel, legal, and planning functions are handled on a regional or national basis. 
   
Revisor's Note.

This subsection formerly was Art. 83A, §§ 5-1101(c)(1) and 5-1501(a)(3)(i). 
 

The former word "either" is deleted as surplusage. 
 

No other changes are made. 
 

Former Art. 83A, §§ 5-1101(c)(2) and 5-1501(a)(3)(ii), which excluded professional sports organization headquarters from the defined term "company headquarters", are revised in the substantive provisions to which they applied. See §§ 6-303(b) and 6-402(b) of this title. 

(d)  Full-time position.- "Full-time position" means a position requiring an employee to work at least 840 hours during at least 24 weeks in a 6-month period. 
   
Revisor's Note.

This subsection is new language derived without substantive change from former Art. 83A, §§ 5-1101(e) and 5-1501(a)(5). 

(e)  Qualified employee.- "Qualified employee" means an employee filling a qualified position. 
   
Revisor's Note.

This subsection formerly was Art. 83A, §§ 5-1101(g) and 5-1501(a)(9). 
 

No changes are made. 
 

[An. Code 1957, art. 83A, §§ 5-1101(b), (c)(1), (e), (g), 5-1501(a)(2), (3)(i), (5), (9); 2008, ch. 306, § 2.]