In this chapter, the following terms have the meanings indicated. Terms Defined. “Artist” means a qualifying residing artist as defined in Economic Development Article, §4-701(f), Annotated Code of Maryland. “Artistic work” has the meaning stated in Economic Development Article, §4-701(b), Annotated Code of Maryland. “District” means an arts and entertainment district as defined in Economic Development Article, §4-701(c), Annotated Code of Maryland. “Subtraction” means the modification to federal adjusted gross income as set forth in Tax-General Article, §10-207(v), Annotated Code of Maryland.