{"data":{"id":"us-md/md.-code-tax-general-10-734","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–734","heading":"","body":"(a) In this section, “qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State.\n(b) Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State.\n(c) (1) For any taxable year, the credit allowed under this section may not exceed the lesser of:\n(i) $400 for each qualified vehicle; or\n(ii) the State income tax for that taxable year.\n(2) The unused amount of the credit may not be carried over to any other taxable year.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-734","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"84d979ad8e688f4a5679d892015bc6a61d36b6ddc96651e66a44860f0af48af4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-733.1","next":"us-md/md.-code-tax-general-10-734.1"},"notice":"GroundRules: Original legal text. Not legal advice."}