Maryland Tax - General Section 10-706

      (a)      Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.

      (b)      A credit under § 10-701 of this subtitle is allowed against the total county and State income taxes.

      (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.

            (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.