{"data":{"id":"us-md/md.-code-tax-general-8-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 8–201","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(b) “Approved foreign trade zone” means an area designated as a foreign trade zone under Title 5, Subtitle 8 of the Economic Development Article.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=8-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"9fddbec4caa53d6a67126073671e4c98544d57aaf5f96076c649a8053d2eb363","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-8-102","next":"us-md/md.-code-tax-general-8-202"},"notice":"GroundRules: Original legal text. Not legal advice."}