(a) In this subtitle the following words have the meanings indicated. (b) 'Corporation' has the meaning stated in § 10-101 of this article. (c) 'County income tax' has the meaning stated in § 10-101 of this article. (d) 'Individual' has the meaning stated in § 10-101 of this article. (e) 'State income tax' has the meaning stated in § 10-101 of this article.
Maryland Legal Code