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Session Laws, 1989
Volume 771, Page 2214   View pdf image
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Ch. 236

LAWS OF MARYLAND

(g) (6) Services performed by an individual for wages or
under any contract of hire shall be deemed to be employment
subject to this article, irrespective of whether the common-law
relationship of master and servant exists, unless and until it is
shown to the satisfaction of the Secretary that:

(i) That individual has been and will continue
to be free from control or direction over the performance of
those services, both under his contract of service and in fact;
and

(ii) The service is either outside the usual
course of the business for which that service is performed, or
that the service is performed outside of all the places of
business of the enterprise for which the service is performed;
and

(iii) The individual is customarily engaged in
an independently established trade, occupation, profession or
business of the same nature as that involved in the service in
question; and

(iv) Barbers and [beauticians] COSMETOLOGISTS
operating establishments and leasing chairs or booths to other
properly licensed barbers and [beauticians] COSMETOLOGISTS need
not show compliance with subparagraphs (i), (ii) and (iii) hereof
if it is shown to the satisfaction of the Secretary that a
written lease has been entered into between the operator and the
lessee and is currently in force; the lessee pays a stipulated
amount for the use of the chair or booth but is required to make
no further accounting or report of income to the operator; the
lessee has access to the premises at all hours and has the right
to establish his own working hours and regulate his own prices;
and the lease expressly states that the lessee is aware that he
must be responsible for payment of State and federal income taxes
and self-employed social security contributions, and understands
he is not within covered employment as defined by this article.

Article - Agriculture

5-709.

(e) The Insurance Fund shall keep accurate accounts of all
receipts and disbursements. The receipts and disbursements of the
Insurance Fund shall be subject to the audit and accounting
procedures established under its bylaws. However, all receipts
and disbursements of funds handled by the Insurance Fund shall be
audited yearly by a [certified or] licensed CERTIFIED public
accountant and a report of the audit shall be included in and
become part of the annual report of the Insurance Fund.

Article - Commercial Law

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Session Laws, 1989
Volume 771, Page 2214   View pdf image
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