Home Table of Contents

§ 2-601. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 6. Income Tax Revenue Distribution (Refs & Annos)
Part I. Definitions (Refs & Annos)
MD Code, Tax - General, § 2-601
§ 2-601. Definitions
Currentness
In general
(a) In this subtitle the following words have the meanings indicated.
Corporation
(b) “Corporation” has the meaning stated in § 10-101 of this article.
County income tax
(c) “County income tax” has the meaning stated in § 10-101 of this article.
Individual
(d) “Individual” has the meaning stated in § 10-101 of this article.
State income tax
(e) “State income tax” has the meaning stated in § 10-101 of this article.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
MD Code, Tax - General, § 2-601, MD TAX GENERAL § 2-601
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document