- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.