# COMAR Title 11 — Department of Transportation

## Subtitle 01 — Office of the Secretary

### Chapter 18 — Tax Credits — Employer-Provided Commuter Benefits — Expansion and Administration

#### Regulation .02 Definition.

*COMAR 11.01.18.02*

In this chapter, “business entity” has the meaning stated in Environment Article, §2–901, Annotated Code of Maryland.