# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 11 — Arts and Entertainment Districts

#### Regulation .01 Definitions.

*COMAR 03.04.11.01*

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

B. Terms Defined.

  (1) “Artist” means a qualifying residing artist as defined in Economic Development Article, §4-701(f), Annotated Code of Maryland.

  (2) “Artistic work” has the meaning stated in Economic Development Article, §4-701(b), Annotated Code of Maryland.

  (3) “District” means an arts and entertainment district as defined in Economic Development Article, §4-701(c), Annotated Code of Maryland.

  (4) “Subtraction” means the modification to federal adjusted gross income as set forth in Tax-General Article, §10-207(v), Annotated Code of Maryland.