# Economic Development (GEC)

## Title 6. Economic Development Tax Incentives

### Subtitle 1. Definitions

#### Section 6-101

(a) In this title the following words have the meanings indicated.

(b)

  (1) "Central services" means the performance of central management or administrative functions.

  (2) "Central services" includes:

    (i) general management;

    (ii) accounting;

    (iii) computer tabulating;

    (iv) data processing;

    (v) purchasing;

    (vi) transportation or shipping;

    (vii) advertising;

    (viii) legal services;

    (ix) financial services; and

    (x) research and development.

(c) "Company headquarters" means a facility where the majority of a business entity's financial, personnel, legal, and planning functions are handled on a regional or national basis.

(d) "Full-time position" means a position requiring an employee to work at least 840 hours during at least 24 weeks in a 6-month period.

(e) "Qualified employee" means an employee filling a qualified position.

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Md. Code Ann., Econ. Dev. (as displayed at mgaleg.maryland.gov, October 16, 2026)