§ 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).

** REVISOR'S NOTE
 
   The former word "either" is deleted as surplusage.

** REVISOR'S NOTE
 
   No other changes are made.

** REVISOR'S NOTE
 
   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).

** REVISOR'S NOTE
 
   No changes are made.

HISTORY: An. Code 1957, art. 83A, § 5-1101(b), (c)(1), (e), (g), 5-1501(a)(2), (3)(i), (5), (9); 2008, ch. 306, § 2.