§ 10-704.5
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/md/tax-general/10-704-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–704.5.
(a)An individual or corporation may claim a credit against the State income tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.
(b)An individual or corporation that is not otherwise required to file an income tax return, including a corporation exempt from income tax under § 501(c)(3) of the Internal Revenue Code:
(1)may file a return to claim a refund of the credit under this section; and
(2)shall file a return if the individual or corporation is subject to the recapture of the credit under this section as provided under § 5A-303 of the State Finance and Procurement Article.