Maryland Code, Labor and Employment § 8-701

(1) services that an individual performs for a single employing unit for which services usually are performed in more than one state are considered to be performed entirely within:

(2) if services are considered to be performed entirely within one state, the employing unit shall have an election in effect that is approved by the agency responsible for administration of its unemployment insurance law under which all services that the individual performs for the employing unit are deemed to be performed entirely within the state;

(3) potential rights to benefits under this title may be the basis for payment of benefits under the law of another state or the federal government and potential rights to benefits under the law of another state or the federal government may be the basis for payment of benefits under this title;

(4) for the purpose of Part IV of Subtitle 6 of this title, contributions are deemed to have been paid to the Unemployment Insurance Fund on the day on which they were made under federal law or the law of the other state; and

(5) the Unemployment Insurance Fund shall be reimbursed for the amount of contributions made under federal law or the law of the other state plus interest that the Secretary considers to be fair and reasonable.

(1) the Unemployment Insurance Fund for benefits that are based on services and wages that are subject to federal law or the law of another state; and

(2) another state or the federal government from the Unemployment Insurance Fund for benefits it pays that are based on services and wages that are subject to this title.

(d)(1) In accordance with arrangements entered into under subsection (a) of this section, the Secretary may:

(2) Reimbursements made from the Unemployment Insurance Fund under this section shall be considered benefits for the purposes of this title.