# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 6. Income Tax Revenue Distribution

#### Section 2-601

(a) In this subtitle the following words have the meanings indicated.

(b) "Corporation" has the meaning stated in Sec. 10-101 of this article.

(c) "County income tax" has the meaning stated in Sec. 10-101 of this article.

(d) "Individual" has the meaning stated in Sec. 10-101 of this article.

(e) "State income tax" has the meaning stated in Sec. 10-101 of this article.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)