§ 8-201. Definitions

MD Tax-Gen Code § 8-201 (2019) (N/A)
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(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.