.01 Definitions.
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Long-term care insurance" has the meaning stated in Insurance Article, §18-101(f), Annotated Code of Maryland.
(2) "Employer" has the meaning stated in §3401(d) of the Internal Revenue Code.
(3) "Employee" means an individual who is employed in this State.