{"data":{"id":"us-md/md.-code-state-personnel-and-pensions-35-402","jurisdiction":"us-md","citation":"Md. Code, State Personnel and Pensions § 35–402","heading":"","body":"An individual is eligible to participate in the tax sheltered annuity plan if the individual:\n(1) is eligible for coverage under § 403(b) of the Internal Revenue Code; and\n(2) is an officer or employee of:\n(i) this State; or\n(ii) any other governmental entity in this State, including a county board of education.","path":["Article - State Personnel and Pensions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gsp\u0026section=35-402","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:07Z","sha256":"5bc472c0e663d367cc86077e36fed2a57463c581afabf5a4239d219602df68e3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-state-personnel-and-pensions-35-401","next":"us-md/md.-code-state-personnel-and-pensions-35-403"},"notice":"GroundRules: Original legal text. Not legal advice."}