§ 8–201
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 8-201 (2026)
Title 8. Franchise Taxes
Subtitle 2. Financial Institution Franchise Tax
§ 8–201LinkCopy Citation
(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.