{"data":{"id":"us-md/md.-code-tax-general-2-601","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–601","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(b) “Corporation” has the meaning stated in § 10-101 of this article.\n(c) “County income tax” has the meaning stated in § 10-101 of this article.\n(d) “Individual” has the meaning stated in § 10-101 of this article.\n(e) “State income tax” has the meaning stated in § 10-101 of this article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-601","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"847c45c83afc499ad2fcd3e3565a288ee3ee5f2afc48a40b6c85ce78bda5a88d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-502","next":"us-md/md.-code-tax-general-2-604"},"notice":"GroundRules: Original legal text. Not legal advice."}