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

Latest version.

   (a) Credit for income tax withheld. -- Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.

(b) Credit under § 10-701. -- A credit under § 10-701 of this subtitle is allowed against the total county and State income taxes.

(c) Credit under § 10-704 and § 10-709. --

   (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.

HISTORY: 1996, ch. 10, § 1; 1997, ch. 4, § 1; 1998, ch. 5; ch. 21, § 9; ch. 399; 1999, ch. 493, § 1.

                    
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