§8–208.

    A savings bank or savings and loan association doing business outside this State may claim a credit against the financial institution franchise tax equal to the amount paid to another jurisdiction as:

        (1)    a tax based on savings accounts or saving share accounts bought in this State;

        (2)    a tax on gross receipts from business done in this State; or

        (3)    a tax on income derived from business done in this State.