Maryland Code, TAX – GENERAL 10-714
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Terms Used In Maryland Code, TAX - GENERAL 10-714
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
An individual or corporation may claim a credit against the State income tax for One Maryland project costs and start-up costs as provided under Title 6, Subtitle 4 of the Economic Development Article.