WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(I)  THE NUMERATOR OF WHICH IS THE NUMBER OF
MONTHS THAT THE RETURN COVERS; AND

(II)  THE DENOMINATOR OF WHICH IS 12.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
288(f) and (g)(1) and (2).

In subsection (a) of this section, the defined term
"income tax" is substituted for the former reference
to "the income tax imposed by subsection (a) of this
section" and for former Art. 81, § 288(g)(3), which
provided for computation of a county income tax after
subtraction of this credit, for clarity and brevity.
Conversely, in subsection (b)(1)(ii) of this section,
the defined term "State income tax" is substituted for
the former reference to "the income tax imposed by
subsection (a) of this section", since no adjustment
of the county income tax is stated.

Also in subsection (a) of this section, the former
reference to a "December 31, 1986" effective date is
deleted as obsolete.

Also in subsection (b)(l)(ii) of this section, the
former reference to the income tax as "determined
without taking into account any tax credit that may be
allowed to the taxpayer under subsection (e) of this
section" is deleted as surplusage since the referenced
former subsection is deleted as being obsolete.

Defined terms: "Income tax" § 1-101
"Individual" § 10-101
"Internal Revenue Code" § 1-101
"State income tax" § 10-101
"Taxable year" § 10-101

10-705. EVIDENCE OF ENTITLEMENT REQUIRED.

TO BE ALLOWED A CREDIT UNDER THIS SUBTITLE, A PERSON SHALL
SUBMIT TO THE COMPTROLLER SATISFACTORY EVIDENCE THAT THE PERSON
IS ENTITLED TO THE CREDIT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the reference to
"satisfactory evidence" in former Art. 81, § 290(a).

It is revised to apply to all of the credits allowed
under this subtitle.

Defined terms: "Comptroller" § 1-101
"Person" § 1-101

10-706. COUNTY AND STATE INCOME TAXES.

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