About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.



Statute Text

ati280262.tmp
Article - Tax - General
§1–303.  
(a)   An evaluation shall be made of the tax credits on or before the dates specified in subsections (b) through (e) of this section.
(b)   On or before July 1, 2014, an evaluation shall be made of the tax credits under:
(1)   § 10–702 of this article (wages paid in an enterprise zone) and § 9–103 of the Tax – Property Article (qualified property in an enterprise zone); and
(2)   Title 6, Subtitle 4 of the Economic Development Article, § 6–119 of the Insurance Article, and § 10–714 of this article (One Maryland economic development).
(c)   On or before July 1, 2015, an evaluation shall be made of the tax credits under:
(1)   § 10–704 of this article (earned income); and
(2)   § 10–730 of this article (film production activity).
(d)   On or before July 1, 2016, an evaluation shall be made of the tax credit under § 5A–303 of the State Finance and Procurement Article, § 6–105.2 of the Insurance Article, and § 10–704.5 of this article (sustainable communities).
(e)   On or before July 1, 2017, an evaluation shall be made of the tax credits under:
(1)   § 9–230 of the Tax – Property Article, § 6–116 of the Insurance Article, and § 10–704.8 of this article (new job creating businesses); and
(2)   § 10–704.4 of this article (job creation).
(f)   On or before July 1, 2018, an evaluation shall be made of the tax credits under:
(1)   § 10–721 of this article (qualified research and development expenses); and
(2)   § 10–725 of this article (biotechnology investment incentive).
(g)   On or before July 1, 2019, an evaluation shall be made of the tax credits under:
(1)   § 10–702 of this article (wages paid in a Regional Institution Strategic Enterprise zone) and § 9–103.1 of the Tax – Property Article (qualified property in a Regional Institution Strategic Enterprise zone); and
(2)   § 10–733 of this article (cybersecurity investment incentive).