# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 09 — Credit for Employer-Provided Long-Term-Care Insurance

#### Regulation .01 Definitions.

*COMAR 03.04.09.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Long-term-care insurance” has the meaning stated in Insurance Article, §18-101(f), Annotated Code of Maryland.

  (2) “Employer” has the meaning stated in §3401(d) of the Internal Revenue Code.

  (3) “Employee” means an individual who is employed in this State.