Maryland State Personnel and Pensions Section 35-402

      An individual is eligible to participate in the tax sheltered annuity plan if the individual:

            (1)      is eligible for coverage under § 403(b) of the Internal Revenue Code; and

            (2)      is an officer or employee of:

                  (i)      this State; or

                  (ii)      any other governmental entity in this State, including a county board of education.