Md. Code, Tax - General § 10-706
This is the official text of Md. Code, Tax - General § 10-706, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–706.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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