§ 8-201
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/md/tax-general/8-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–201.
(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.