§ 6–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Econ. Dev. § 6-101 (2026)
Title 6. Economic Development Tax Incentives
Subtitle 1. Definitions
§ 6–101LinkCopy Citation
(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.