§ 10-701.1
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/md/tax-general/10-701-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–701.1.
A member of a pass–through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass–through entity under § 10–102.1 of this title that is attributable to the member’s share of the pass–through entity’s taxable income, as defined in § 10–102.1(a)(8) of this title.