Ch. 2                                    LAWS OF MARYLAND

"COUNTY" MEANS A COUNTY OF THE STATE AND, UNLESS EXPRESSLY
PROVIDED OTHERWISE, BALTIMORE CITY.

REVISOR'S NOTE: This subsection is new language added to
indicate that a reference in this article to "county"
includes Baltimore City, unless the reference
specifically provides otherwise.

Art. 1, § 14(a) of the Code provides that "county"
includes Baltimore City "unless such construction
would be unreasonable". However, the word
"unreasonable" in that subsection has been interpreted
in various ways. Therefore, the Tax - General Article
Review Committee concluded that a more explicit
definition of "county" should be included here as in
the Tax - Property Article.

(G) DEPARTMENT.

"DEPARTMENT" MEANS THE STATE DEPARTMENT OF ASSESSMENTS AND
TAXATION.

REVISOR'S NOTE: This subsection formerly appeared as Art.
81, § 2(23) .

The former phrase "unless such construction would be
unreasonable" is deleted as surplusage.

The only other changes are in style.

(H) FINANCIAL INSTITUTION FRANCHISE TAX.

"FINANCIAL INSTITUTION FRANCHISE TAX" MEANS THE TAX IMPOSED
UNDER TITLE 8, SUBTITLE 2 OF THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 8, Subtitle 2 of this article" and similar
phrases.

(I) INCOME TAX.

(1)  "INCOME TAX" MEANS THE TAX IMPOSED UNDER TITLE 10
OF THIS ARTICLE.

(2)  "INCOME TAX" INCLUDES THE STATE INCOME TAX AND
COUNTY INCOME TAX.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "the tax imposed
under Title 10 of this article" and "the tax including
the State income tax and the county income tax".

(J) INHERITANCE TAX.

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