LAWS OF MARYLAND

between a Maryland entity and a non-Maryland entity is
required, reference is made to the jurisdiction under
whose laws the entity is organized.

Former Art. 81, § 2(6), which defined "executor" as
including "an administrator, a special administrator,
and a personal representative," is deleted as
unnecessary, as to "administrator" and "personal
representative", in light of the general rule of
interpretation in Art. 1, § 5 of the Code, and, as to
"special administrator", to avoid the inference that
other administrators, such as successor or interim
administrators are excluded.

Former Art. 81, § 2(8), which defined the term
"ordinary business corporation", is deleted since the
term appeared only once, in former Art. 81, § 313A(a),
and the provision in which the term appeared is
deleted. See revisor's note to § 10-304 of this
article.

Former Art. 81, § 2(10), which defined the word
"city", is deleted as unnecessary in this article.
Throughout this article, the term "municipal
corporation" is used instead of terms such as "city",
"incorporated city, incorporated town or incorporated
village", to conform to the language used in Md.
Constitution, Art. XI-E.

Former Art. 81, § 2(11), which defined "taxpayer", is
deleted as unnecessary in light of the use of the
defined term "person" and in light of the revision of
this article.

Former Art. 81, § 2(12), which defined "real estate"
as including leaseholds, is deleted as unnecessary in
this article. The term "real property" is defined in
TP § 1-101.

Former Art. 81, § 2(15) and (16), which described the
county and city resident status of a Maryland
corporation and the circumstances under which a
foreign corporation is deemed to be a resident of the
State, respectively, is deleted as unnecessary since
that status is irrelevant to the taxes in this
article. Similarly, former Art. 81, § 2(13), which
defined the term "residents of this State" as
including a domestic corporation, is deleted as
surplusage.

Former Art. 81, § 2(17), which defined "railroads
worked by steam", is deleted as surplusage since the
term did not appear in the former article.

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