Md. Code, Economic Development § 4-706
This is the official text of Md. Code, Economic Development § 4-706, part of Maryland’s Code, Economic Development — governs the state's economic development programs.
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§4–706.
Official statutory text
(a) In an arts and entertainment district:
(1) each qualifying residing artist is eligible for the income tax subtraction modification under § 10-207(v) of the Tax - General Article;
(2) the property tax credit under § 9-240 of the Tax - Property Article applies; and
(3) the exemption from the admissions and amusement tax under § 4-104 of the Tax - General Article applies.
(b) (1) On or before July 1 preceding the effective date of its establishment, the Secretary shall notify the Comptroller that an arts and entertainment district is established.
(2) The subtraction modification under § 10-207(v) of the Tax - General Article applies to each taxable year beginning after December 31 of the year in which the Secretary provides the notice required by paragraph (1) of this subsection.
(1) each qualifying residing artist is eligible for the income tax subtraction modification under § 10-207(v) of the Tax - General Article;
(2) the property tax credit under § 9-240 of the Tax - Property Article applies; and
(3) the exemption from the admissions and amusement tax under § 4-104 of the Tax - General Article applies.
(b) (1) On or before July 1 preceding the effective date of its establishment, the Secretary shall notify the Comptroller that an arts and entertainment district is established.
(2) The subtraction modification under § 10-207(v) of the Tax - General Article applies to each taxable year beginning after December 31 of the year in which the Secretary provides the notice required by paragraph (1) of this subsection.
Status: in_force · Read it on the official government site
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