HARRY HUGHES, Governor                                          51

(2)  FOR CHARTER COUNTIES, AS PROVIDED BY LOCAL LAW,
THE COUNTY COUNCIL OR THE COUNTY EXECUTIVE AND THE COUNTY
COUNCIL;

(3)  FOR CODE COUNTIES, THE COUNTY COMMISSIONERS OR
COUNTY COUNCIL;

(4)  FOR COUNTY COMMISSIONER COUNTIES, THE COUNTY
COMMISSIONERS; AND

(5)  FOR MUNICIPAL CORPORATIONS, THE BODY PROVIDED BY
MUNICIPAL CHARTER.

REVISOR'S NOTE: This subsection is new language added to
clarify who, for counties and municipal corporations,
is required to take action.

Defined terms: "County" § 1-101

"Law" § 1-101 "Municipal corporation" § 1-101

(0) INCLUDES; INCLUDING.

"INCLUDES" OR "INCLUDING" MEANS INCLUDES OR INCLUDING BY WAY
OF ILLUSTRATION AND NOT BY WAY OF LIMITATION.

REVISOR'S NOTE: This subsection is new language added to
state expressly that the words "includes" or
"including" are used in this article by way of
illustration or expansion and not by way of limitation
or restriction.

In light of this definition, phrases such as "but not
limited to" were deleted throughout this article as
superfluous.

The Commission to Revise the Annotated Code
emphasizes, however, that the absence of a like
definition in a previously revised article of the Code
does not mean that "includes" or "including" is used
there in any different sense or that a different
legislative intent is implied by the absence of
phrases such as "but not limited to". In these
revised articles of the Code, the maxim expressio
unius est exclusio alterius and doctrines of similar
implication are not intended in any way to be made
applicable by reason of the deletion of such phrases.

(P) INTERNAL REVENUE CODE.

"INTERNAL REVENUE CODE" MEANS THE INTERNAL REVENUE CODE OF

1954.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "Internal Revenue
Code of 1954" and "Internal Revenue Code as amended
from time to time".