Section 10-703 – For Tax Paid by Resident to Another State
(a) In this section, “member” and “pass–through entity” have the meanings stated in § 10–102.1 of this title. (b) Except as provided in subsection (c) of this section, a resident may claim a credit against the income tax for a taxable year in the amount determined under subsection (d) of this section for State tax on income […]
Section 10-703.2 – Gains From Installment Sale of Property in Another State
(a) In this section, “installment sale” has the meaning stated in § 453(b) of the Internal Revenue Code. (b) A credit against the State income tax in the amount determined under subsection (c) of this section may be claimed by a resident who recognizes income for the current taxable year for federal income tax purposes from an […]