Md. Code, Tax - General § 2-601
Md. Code, Tax - General § 2-601
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=2-601&enactments=falseFetched: 10/17/2026