52 sections in this chapter.
COMAR 03.06.01.49 Multiple Points of Use Certificates
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.49 Multiple Points of Use Certificates. A. Definitions. (1) In this regulation, the following terms have the meaning indicated. (2) Terms Defined. (a) “Affiliated Group” has the meaning stated in Internal Revenue Code §1504. (b) “Affiliated Group” includes related parties descri…
COMAR 03.06.01.50 Applicable Rate for Data or Information Technology Services and Software Publishing Services
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.50 Applicable Rate for Data or Information Technology Services and Software Publishing Services. A. Definitions. (1) In this regulation, the following terms have the meaning indicated. (2) Terms Defined. (a) “Data or information technology service” has the meaning stated in Regu…