Md. Code Regs. 08.02.26.01
Current through Register Vol. 51, No. 12, June 14, 2024
Section 08.02.26.01 - DefinitionsA. In this chapter, the following terms have the meanings indicated.B. Terms Defined. (1) "Aggregation site" means a location where shell donated for recycling is stored or aged prior to being replanted in State waters.(2) "Bushel" means an amount of oyster shells that will fill a 10-gallon container, or about 500 shells.(3) Business Entity. (a) "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.(b) "Business entity" includes a person operating a landfill or solid waste acceptance facility permitted under COMAR 26.04.07.(4) "Certified recycled shell collector" means: (a) A business entity certified by the Department under Regulation .06 of this chapter to verify amounts of recycled oyster shell; or(5) "Comptroller" means the Maryland Comptroller of the Treasury, or the Comptroller's designee.(6) "Corporation" includes an association or joint-stock company.(7) "Department" means the Maryland Department of Natural Resources.(8) "Person" includes the State, any county, municipal corporation, or other political subdivision of the State, or any of their units, or an individual, receiver, trustee, guardian, executor, administrator, fiduciary, or private corporation, or any other entity.(9) Shell Recycler. (a) "Shell recycler" means a person that donates shell for replanting in Maryland tidal waters.(b) "Shell recycler" does not include a person that receives compensation for the shell donation.(10) "Taxable year" means the period for which Maryland taxable income is computed under Tax-General Article, Title 10, Annotated Code of Maryland.Md. Code Regs. 08.02.26.01
Regulations.01 adopted as an emergency provision effective 41:3 Md. R. 199, eff.1/13/2014 ; adopted permanently effective 41:6 Md. R. 377, eff.3/31/2014