2013 Maryland Code
TAX - GENERAL
§ 10-701 - Income tax withholdings and estimated tax payments made
§10-701.
An individual may claim a credit against the income tax for a taxable year for income tax withheld and estimated tax payments made for the year under Subtitle 9 of this title.
§ 10-701 - 1. For tax paid under § 10-102.1 of this title
An individual or a corporation may claim a credit against the State income tax for a taxable year in the amount of tax paid by a pass-through entity under § 10-102.1 of this title that is attributable to the individual's or corporation's share of the pass-through entity's nonresident taxable income, as defined in § 10-102.1(a)(6) of this title.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
