Maryland § 10-706

Maryland Statutes

§ 10-706

Maryland § 10-706

Article gtgTax - General

Title10

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Bluebook

Md. Code Ann., Tax - General § 10-706 (2026).

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.

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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.

Nearby Sections

15

§ 10-101

§ 10-102

§ 10-102.1

§ 10-103

§ 10-104

§ 10-105

§ 10-106

§ 10-106.1

§ 10-107

§ 10-108

§ 10-109

§ 10-201

§ 10-203

§ 10-204

§ 10-205

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Bluebook (online)

Maryland § 10-706, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/10-706.