HARRY HUGHES, Governor

667

122A.

All acts and parts of acts, whether public general or public
local, inconsistent with the provisions of this subtitle, be and
the same are hereby repealed to the extent of such inconsistency;
but all laws repealed by this subtitle shall nevertheless remain
in force in respect to any and all tax sales made or instituted
prior to December 31, 1943. Any and all tax sales made or
instituted after December 31, 1943, shall be made only in
accordance with the provisions [hereof] HEREOF. However, all
laws repealed by this subtitle shall nevertheless remain in force
with respect to any and all tax sales made or instituted in
Allegany County prior to July 1, 1984. Any and all tax sales
made or instituted after July 1, 1984 in Allegany County shall be
made only in accordance with the provisions of this subtitle.

128.

(f) The tax imposed by this section shall be collected and
administered by the Director in accordance with the provisions of
[this] THE subtitle "Income Tax" of this article not inconsistent
with this section.

128A.

(a). In this section the following words have the meanings
indicated.

(3) "Foreign person" means:

(i) An individual who is not a resident of the
United States;

(ii) A foreign corporation, a foreign
partnership or a foreign trust, as defined in the tax laws of the
United States;

(iii) A foreign branch of a domestic
corporation (including the taxpayer);

(iv) A foreign government or an international
organization or an agency of either;

(v) An international banking facility; [or]

(vi) A foreign corporation or partnership that
has established an office within an approved foreign trade zone
for activities to be conducted within the approved foreign trade
zone[.]; OR

(vii) As used in this paragraph, the terms
"foreign" and "domestic" have the same meanings as in the
Internal Revenue Code.

255.