2624

LAWS OF MARYLAND

Ch. 760

The exercise of all authority, duties, and functions
vested in the Employment Security Administration or the
Executive Director thereof by the provisions of this article
or by any other laws of this State shall be subject to the
authority of the Secretary of [Employment and Social
Services] HUMAN RESOURCES as set forth in Article 41 of this
Code or elsewhere in the laws of Maryland.

15.

(c) Any aggrieved employer may secure a judicial
review of the action of the Board of Appeals under
subsection (a) or (b) of this section or § 8(g) of this
article by appeal to the Superior Court of Baltimore City,
or to the circuit court of the county in which the employer
does business, as the case may be. The Board of Appeals may
be a party to such appeal. In any judicial proceeding under
this section, the findings of the Board of Appeals as to the
fact, if supported by [evidence] COMPETENT, MATERIAL, AND
SUBSTANTIAL EVIDENCE IN VIEW OF THE ENTIRE RECORD, and in
the absence of fraud, shall be conclusive and the
jurisdiction of said court shall be confined to questions of
law. An appeal may be taken to the Court of Special Appeals
in the same manner, but not inconsistent with the provisions
of this article, as is provided in civil cases. It shall not
be necessary, in any judicial proceeding under this section,
to enter exceptions to the rulings of the Board of Appeals.
In the event a final judgment is rendered in favor of such
employer the Executive Director shall refund to such
employer, as provided in subsection (b) of this section, an
amount equal to the amount of contributions or interest
found by said court to have been invalid or illegally
collected.

20.

As used in this article, unless the context clearly
requires otherwise:

(a) "Base period" means the first four of the last
five completed calendar quarters immediately preceding the
commencement of the benefit year as defined in subsection
(q) of this section. "BASE PERIOD EMPLOYER" MEANS AN
EMPLOYER WHO PAID WAGES, FOR COVERED EMPLOYMENT INSURED
WORK, TO AN INDIVIDUAL DURING THAT INDIVIDUAL'S BASE PERIOD.

(g) (7) "Employment" includes:

(IX) NOTWITHSTANDING ANY OTHER PROVISION
OF THIS SECTION, "EMPLOYMENT" INCLUDES ANY SERVICE WHICH,
UNDER THE FEDERAL UNEMPLOYMENT TAX ACT, IS REQUIRED TO BE
CONSIDERED EMPLOYMENT IN ORDER FOR THIS ARTICLE TO BE
CERTIFIED BY THE SECRETARY OF LABOR IN ORDER FOR
EMPLOYERS TO RECEIVE A FULL TAX CREDIT AGAINST THE TAX
IMPOSED BY THAT ACT.

(8) "Employment" does not include: