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§ 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
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 with legislation effective through October 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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