(a) In this subtitle the following words have the meanings indicated.
(b) “Corporation” has the meaning stated in § 10-101 of this article.
(c) “County income tax” has the meaning stated in § 10-101 of this article.
(d) “Individual” has the meaning stated in § 10-101 of this article.
(e) “State income tax” has the meaning stated in § 10-101 of this article.