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ROBERT L. EHRLICH, JR., Governor
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Section 10-207(v)
Annotated Code of Maryland
(2004 Replacement Volume)
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-240
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
BY repealing and reenacting, with amendments,
Article—Tax—Property
Section 9-240
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 83A - Department of Business and Economic Development
4-701.
(a) (5) "Qualifying residing artist" means an individual who:
(i) Owns or rents residential real property in [an] THE COUNTY
WHERE THE arts and entertainment district IS LOCATED and conducts a business in
the arts and entertainment district; and
(ii) Derives income from the sale or performance within the arts
and entertainment district of an artistic work that the individual wrote, composed, or
executed, either solely or with one or more other individuals, IN THE ARTS AND
ENTERTAINMENT DISTRICT.
Article - Tax - General
10-207.
(v) (1) In this subsection, "artistic work", "arts and entertainment district",
and "qualifying residing artist" have the meanings stated in Article 83A, § 4-701 of the
Code.
(2) The subtraction under subsection (a) of this section includes the
amount of income derived within an arts and entertainment district by a Qualifying
residing artist from the publication, production, or sale of an artistic work that the
artist wrote, composed, or executed IN THE ARTS AND ENTERTAINMENT DISTRICT.
(3) For the purpose of determining whether income is derived within an
arts and entertainment district for the purpose of this subsection, a qualifying residing
artist shall allocate receipts and expenses as the Comptroller may require.
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