WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

(II) OPERATES TO REDUCE THE COUNTY INCOME TAX.

(2) THE COUNTY INCOME TAX IS BASED ON THE AMOUNT OF
STATE INCOME TAX AFTER THE STATE INCOME TAX IS REDUCED BY THE
CREDIT.

10-804.

(C)  (1) TO PROPERLY IDENTIFY PERSONS LISTED IN A RETURN OR
OTHER DOCUMENT, A PERSON SHALL INCLUDE IN A RETURN OR THE
DOCUMENT THE SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER THAT THE
COMPTROLLER REQUIRES:

(I)  OF THE PERSON REQUIRED TO FILE THE RETURN
OR DOCUMENT; AND

(II)  OF THE PERSON ON WHOSE BEHALF THE RETURN
OR DOCUMENT IS FILED.

(2) IF A RETURN OR DOCUMENT IS FILED ON BEHALF OF A
PERSON, THAT PERSON SHALL PROVIDE THE IDENTIFYING NUMBER REQUIRED
IN A RETURN OR DOCUMENT TO THE PERSON WHO FILES THE RETURN OR
DOCUMENT.

(D) EACH RESIDENT SHALL INCLUDE ON THE INCOME TAX RETURN OF
THE RESIDENT THE NAME OF THE COUNTY AND MUNICIPAL CORPORATION, IF
ANY, WHERE THE RESIDENT RESIDES.

10-805.

(a) Except AS PROVIDED IN SUBSECTION (B) OF THIS SECTION
AND EXCEPT for a fiduciary, each resident shall file an income
tax return if, after exclusion of social security and railroad
retirement benefits that are included in federal gross income,
the resident:

(1)  would be required to file a federal income tax
return under § 6012(a) of the Internal Revenue Code; OR

(2)  would have federal gross income that exceeds the
amount specified in § 6012(a) of the Internal Revenue Code after
the federal gross income is increased by the modifications in §§
10-205 and 10-206 of this title[; or

(3)  is a dependent who].

(B) A RESIDENT DEPENDENT SHALL FILE AN INCOME TAX RETURN IF
THE DEPENDENT:

[(i)] (1) would have federal gross income that
exceeds the amount specified in § 6012(a)(1)(A)(i) of the
Internal Revenue Code after the federal gross income is modified
under §§ 10-205, 10-206, 10-207, and 10-208 of this title; and

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