{"data":{"id":"us-md/md.-code-tax-general-10-706","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–706","heading":"","body":"(a) Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.\n(b) A credit under § 10-701 of this subtitle is allowed against the total county and State income taxes.\n(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.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-706","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"88e12d48bd7beed809d1b707125005b71e9db86eb125b3ae188f84ef7bbe8e22","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-705","next":"us-md/md.-code-tax-general-10-707"},"notice":"GroundRules: Original legal text. Not legal advice."}