{"data":{"id":"us-md/md.-code-economic-development-4-706","jurisdiction":"us-md","citation":"Md. Code, Economic Development § 4–706","heading":"","body":"(a) In an arts and entertainment district:\n(1) each qualifying residing artist is eligible for the income tax subtraction modification under § 10-207(v) of the Tax - General Article;\n(2) the property tax credit under § 9-240 of the Tax - Property Article applies; and\n(3) the exemption from the admissions and amusement tax under § 4-104 of the Tax - General Article applies.\n(b) (1) On or before July 1 preceding the effective date of its establishment, the Secretary shall notify the Comptroller that an arts and entertainment district is established.\n(2) The subtraction modification under § 10-207(v) of the Tax - General Article applies to each taxable year beginning after December 31 of the year in which the Secretary provides the notice required by paragraph (1) of this subsection.","path":["Article - Economic Development"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec\u0026section=4-706","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:28Z","sha256":"3a33ee544b92af613b7529b80c2133ec80901484f651f6bf9e8ddaca0e5215fc","source_id":"us-md","stale":false,"prev":"us-md/md.-code-economic-development-4-705","next":"us-md/md.-code-economic-development-4-707"},"notice":"GroundRules: Original legal text. Not legal advice."}