(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.