Md. Code, Tax - General § 2–601

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

(b) “Corporation” has the meaning stated in § 10-101 of this article.

(c) “County income tax” has the meaning stated in § 10-101 of this article.

(d) “Individual” has the meaning stated in § 10-101 of this article.

(e) “State income tax” has the meaning stated in § 10-101 of this article.