Effect of credit on county and State income tax computation

  1. Law
  2. Maryland Code
  3. General
  4. Income Tax
  5. Income Tax Credits
  6. Effect of credit on county and State income tax computation

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    (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.

    (c)    (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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