Section 6-101 - Definitions.
§ 6-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
Revisor's Note.
This subsection is new language added as the standard introductory language to a definition section.
(b) Central services.-
(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.
Revisor's Note.
This subsection is new language derived without substantive change from former Art. 83A, §§ 5-1101(b) and 5-1501(a)(2) as they related to the central services for certain industries that qualified for tax credits revised in Subtitles 3 and 4 of this title.
(c) Company headquarters.- "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.
Revisor's Note.
This subsection formerly was Art. 83A, §§ 5-1101(c)(1) and 5-1501(a)(3)(i).
The former word "either" is deleted as surplusage.
No other changes are made.
Former Art. 83A, §§ 5-1101(c)(2) and 5-1501(a)(3)(ii), which excluded professional sports organization headquarters from the defined term "company headquarters", are revised in the substantive provisions to which they applied. See §§ 6-303(b) and 6-402(b) of this title.
(d) Full-time position.- "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.
Revisor's Note.
This subsection is new language derived without substantive change from former Art. 83A, §§ 5-1101(e) and 5-1501(a)(5).
(e) Qualified employee.- "Qualified employee" means an employee filling a qualified position.
Revisor's Note.
This subsection formerly was Art. 83A, §§ 5-1101(g) and 5-1501(a)(9).
No changes are made.
[An. Code 1957, art. 83A, §§ 5-1101(b), (c)(1), (e), (g), 5-1501(a)(2), (3)(i), (5), (9); 2008, ch. 306, § 2.]