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<section article="gbr" article_name="Business Regulation" number="1-502" title_number="1" title_name="Definitions; General Provisions" subtitle_number="5" subtitle_name="Currency Transactions in a Trade or Business">
  <level label="a">
    <text>In this subtitle the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Currency” means currency and coin of the United States or any other country.</text>
  </level>
  <level label="c">
    <text>“Department” means the Maryland Department of Labor.</text>
  </level>
  <level label="d">
    <text>“Person engaged in a trade or business” means an individual, partnership, limited liability company, firm, trust, estate, association, corporation, or other entity:</text>
    <level label="1">
      <text>engaged in vehicle sales, including motor vehicle, airplane, and boat sales;</text>
    </level>
    <level label="2">
      <text>that conducts real estate closings and settlements; or</text>
    </level>
    <level label="3">
      <text>engaged in the sale or pledging of jewelry.</text>
    </level>
  </level>
  <level label="e">
    <text>“Secretary” means the Secretary of Labor.</text>
  </level>
</section>
