Section 8-201 - Definitions.

§ 8-201. Definitions.
 

(a)  In general.- In this subtitle the following words have the meanings indicated. 

(b)  Approved foreign trade zone.- "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.- "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. 
 

[An. Code 1957, art. 81, § 128A; 1988, ch. 2, § 1; 2004, ch. 25, § 6; 2008, ch. 307, § 1.]