Maryland Code, TAX – PROPERTY 6.5-301

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
County: means a county of the State or Baltimore City. See

(a) In this section, “local tax” means a tax imposed by a county or municipal corporation.

(b) This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.