§8–201.

    (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.