Maryland Code, TAX – GENERAL 10-306
Terms Used In Maryland Code, TAX - GENERAL 10-306
- 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.
(b) The addition under subsection (a) of this section includes the additions required for an individual under:
(1) § 10-205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex-felon employee credit);
(2) § 10-205(c) of this title (Reforestation and timber stand modification);
(3) § 10-205(e) of this title (Net operating loss modification);
(4) § 10-205(g) of this title (Unlicensed child care facility operating expenses);
(5) § 10-205(i) of this title (Maryland research and development tax credit); and
(6) § 10-205(m) of this title (Credit for share of taxes paid by pass-through entities).
(c) Repealed.
(d) Repealed.
(e) Repealed.
(f) The addition under subsection (a) of this section includes the amount of a credit claimed under § 10-726 of this title for research and development expenses for cellulosic ethanol technology.