Maryland Tax - General Section 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 Article 23, §§ 466 through 469 of the Code.

      (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.