PARRIS N. GLENDENING, Governor                             Ch. 624

(2)     "BUSINESS ENTITY" MEANS A PERSON CONDUCTING A TRADE OR
BUSINESS IN THE STATE, THAT IS SUBJECT TO THE STATE INDIVIDUAL OR
CORPORATE INCOME TAX, INSURANCE PREMIUMS TAX FINANCIAL INSTITUTION

FRANCHISE TAX OR PUBLIC SERVICE COMPANY FRANCHISE TAX.

(3)     (I) "NEW PERMANENT FULL-TIME POSITION" MEANS A POSITION
THAT IS:

1. A JOB OF AN INDEFINITE DURATION THAT:

A. IS CREATED BY THE COMPANY AS A RESULT OF THE
ESTABLISHMENT OR EXPANSION OF A BUSINESS FACILITY IN THE STATE; AND

B. REQUIRES A MINIMUM OF 35 HOURS OF AN EMPLOYEE'S
TIME PER WEEK FOR AT LEAST 48 WEEKS OF A YEAR; OR

2. A POSITION OF INDEFINITE DURATION THAT REQUIRES A
MINIMUM OF 35 HOURS OF AN EMPLOYEE'S TIME PER WEEK FOR THE PORTION OF
THE TAXABLE YEAR IN WHICH THE EMPLOYEE WAS INITIALLY HIRED FOR, OR
TRANSFERRED TO, THE BUSINESS FACILITY IN THE STATE

1. A FULL-TIME POSITION OF INDEFINITE DURATION:

2. LOCATED IN MARYLAND;

3. NEWLY CREATED, ASA RESULT OF THE ESTABLISHMENT OR
EXPANSION OF A BUSINESS FACILITY IN THE STATE AND

4. FILLED.

(II) "NEW PERMANENT FULL-TIME POSITION" DOES NOT INCLUDE
A POSITION THAT IS:

1. A SEASONS OR TEMPORARY POSITION; OR

2. A JOB CREATED WHEN A JOB FUNCTION IS SHIFTED
FROM AN EXISTING LOCATION IN THE STATE TO THE NEW OR EXPANDED BUSINESS
FACILITY.

1. CREATED WHEN AN EMPLOYMENT FUNCTION IS SHIFTED
FROM AN EXISTING BUSINESS FACILITY OF THE BUSINESS ENTITY LOCATED IN
MARYLAND TO ANOTHER BUSINESS FACILITY OF THE SAME BUSINESS ENTITY IF THE
POSITION DOES NOT REPRESENT A NET NEW JOB IN THE STATE;

2. CREATED THROUGH A CHANGE IN OWNERSHIP OF A TRADE
OR BUSINESS;

3. CREATED THROUGH A CONSOLIDATION MERGER. OR
RESTRUCTURING OF A BUSINESS ENTITY IF THE POSITION DOES NOT REPRESENT A NET
NEW JOB IN THE STATE;

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