Maryland Code, TAX – GENERAL 10-704.4
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Terms Used In Maryland Code, TAX - GENERAL 10-704.4
- 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.
An individual or a corporation may claim a credit against the income tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.