<?xml version='1.0' encoding='utf-8'?>
<subtitle article="gec" title_number="6" subtitle_number="1" title_name="Economic Development Tax Incentives" subtitle_name="Definitions">
  <section article="gec" article_name="Economic Development" number="6-101" title_number="6" title_name="Economic Development Tax Incentives" subtitle_number="1" subtitle_name="Definitions">
    <level label="a">
      <text>In this title the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>“Central services” means the performance of central management or administrative functions.</text>
      </level>
      <level label="2">
        <text>“Central services” includes:</text>
        <level label="i">
          <text>general management;</text>
        </level>
        <level label="ii">
          <text>accounting;</text>
        </level>
        <level label="iii">
          <text>computer tabulating;</text>
        </level>
        <level label="iv">
          <text>data processing;</text>
        </level>
        <level label="v">
          <text>purchasing;</text>
        </level>
        <level label="vi">
          <text>transportation or shipping;</text>
        </level>
        <level label="vii">
          <text>advertising;</text>
        </level>
        <level label="viii">
          <text>legal services;</text>
        </level>
        <level label="ix">
          <text>financial services; and</text>
        </level>
        <level label="x">
          <text>research and development.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>“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.</text>
    </level>
    <level label="d">
      <text>“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.</text>
    </level>
    <level label="e">
      <text>“Qualified employee” means an employee filling a qualified position.</text>
    </level>
  </section>
</subtitle>