Section 10-701.1 - For tax paid under § 10-102.1 of this title.
§ 10-701.1. For tax paid under § 10-102.1 of this title.
An individual or a corporation may claim a credit against the State income tax for a taxable year in the amount of tax paid by a pass-through entity under § 10-102.1 of this title that is attributable to the individual's or corporation's share of the pass-through entity's nonresident taxable income, as defined in § 10-102.1(a)(6) of this title.
[1991, ch. 86; 1992, ch. 536; 2005, ch. 25, § 12; ch. 444, § 2.]