Section 10-706 - Effect of credit on county and State income tax computation.
§ 10-706. Effect of credit on county and State income tax computation.
(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.
[1996, ch. 10, § 1; 1997, ch. 4, § 1; 1998, ch. 5; ch. 21, § 9; ch. 399; 1999, ch. 493, § 1.]