Md. Code, Tax-Gen. § 8-201
Md. Code, Tax-Gen. § 8-201
Maryland · Maryland Code, Tax - General · Status: effective
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- Citation
- Md. Code, Tax-Gen. § 8-201, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789953
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Full text
(a) In this subtitle the following words have the meanings indicated.
(b) “Approved foreign trade zone” means an area designated as a foreign trade zone under Title 5, Subtitle 8 of the Economic Development Article.
(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.