§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.