Volume 768, Page 1028 View pdf image |
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1028 LAWS OF MARYLAND Ch. 280 BY repealing and reenacting, with amendments, Article 81 - Revenue and Taxes Section 291A Annotated Code of Maryland (1980 Replacement Volume and 1985 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article 81 - Revenue and Taxes 291A. (a) In this section the following words have the meanings (1) (i) "Business entity" means a person conducting (ii) "Business entity" does not include a (2) "Enterprise zone" means an area designated under (3) "Qualified employee" means an individual who: (i) Is a new employee or an employee rehired (ii) Is employed at least 25 hours per week by (iii) Spends at least one-half of the hours (iv) Is hired by the business entity after the 1. The date on which the enterprise zone 2. The date on which the business entity |
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Volume 768, Page 1028 View pdf image |
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