.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.