§ 10-706. Effect of credit on county and State income tax computation

MD Tax-Gen Code § 10-706 (2019) (N/A)
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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.