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Home » US Law » 2022 Maryland Statutes » Tax - General » Title 10 - Income Tax » Subtitle 7 - Income Tax Credits » Section 10-701.1 – For Tax Paid Under 10-102.1 of This Title

    A member of a pass–through entity may claim a credit against the 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 member’s share of the pass–through entity’s taxable income, as defined in § 10–102.1(a)(8) of this title.