Section 2-901 – Established
(a) (1) In this section the following words have the meanings indicated. (2) “Business entity” means: (i) A person conducting or operating a trade or business in Maryland; or (ii) An organization operating in Maryland that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code. (3) “Cash in lieu of parking program” means an employer–funded program […]