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Code · Maryland · Tax - General

§ 10-706

85 words·~1 min read·/md/tax-general/10-706

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§10–706.
(a)Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.
(b)A credit under § 10-701 of this subtitle is allowed against the total county and State income taxes.
(1)A credit allowed under § 10-704(a)(1) or § 10-709(b)(1) of this subtitle is allowed against the State income tax only.
(2)A credit allowed under § 10-704(a)(2) or § 10-709(b)(2) of this subtitle is allowed against the county income tax only.
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