Maryland Statutes
Subtitle 5 - Currency Transactions in a Trade or Business
Section 1-502 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
    (b)    “Currency” means currency and coin of the United States or any other country.
    (c)    “Department” means the Maryland Department of Labor.
    (d)    “Person engaged in a trade or business” means an individual, partnership, limited liability company, firm, trust, estate, association, corporation, or other entity:
        (1)    engaged in vehicle sales, including motor vehicle, airplane, and boat sales;
        (2)    that conducts real estate closings and settlements; or
        (3)    engaged in the sale or pledging of jewelry.
    (e)    “Secretary” means the Secretary of Labor.