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Statutes Text

Article - Tax - General




§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.

    (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.