WILLIAM DONALD SCHAEFER, Governor

Ch. 175

Article - Tax - General
Section 10-701
Annotated Code of Maryland
(1988 Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-701.

An individual may claim a credit against the income tax for
a taxable year for income tax withheld AND ESTIMATED TAX PAYMENTS
MADE for the year under Subtitle 9 of this title.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989, and shall be applicable to all taxable
years beginning after December 31, 1988.

Approved May 5, 1989.

CHAPTER 175

(House Bill 225)

AN ACT concerning

Franchise and Income Taxes - Refunds and Credits

FOR the purpose of altering the time frame during which a claim
for a refund or a credit of certain taxes may be filed;
limiting the amount of a refund or credit claim under
certain conditions; providing for the application of this
Act; and generally relating to franchise and income tax
refunds and credits.

BY repealing

Article - Tax - General
Section 13-1104(c)
Annotated Code of Maryland
(1988 Volume)

BY adding to

Article - Tax - General

- 1987 -