Home Table of Contents

§ 8-201. Definitions

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2008

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 8. Franchise Taxes (Refs & Annos)
Subtitle 2. Financial Institution Franchise Tax (Refs & Annos)
Effective: October 1, 2008
MD Code, Tax - General, § 8-201
§ 8-201. Definitions
In general
(a) In this subtitle the following words have the meanings indicated.
Approved foreign trade zone
(b) “Approved foreign trade zone” means an area designated as a foreign trade zone under Title 5, Subtitle 8 of the Economic Development Article.
Taxable net earnings
(c) “Taxable net earnings” means the net earnings of a financial institution computed under § 8-204 of this subtitle and modified under §§ 8-205 and 8-206 of this subtitle.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2008, c. 307, § 1, eff. Oct. 1, 2008.
Formerly Art. 81, § 128A.
MD Code, Tax - General, § 8-201, MD TAX GENERAL § 8-201
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document