Maryland Code, TAX – GENERAL 10-704.8
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Terms Used In Maryland Code, TAX - GENERAL 10-704.8
- 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 a corporation may claim a State tax credit against the income tax as provided under § 9-230 of the Tax – Property Article.