Md. Code, Tax - General § 10-706
Md. Code, Tax - General § 10-706
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-706&enactments=falseFetched: 10/17/2026