WILLIAM DONALD SCHAEFER, Governor                         Ch. 262

[(2)] (3) a resident for less than the full taxable year for tax on income that
is paid to another state during residency in that state; or

[(3)] (4) a nonresident.

(c) [(1)]Except as provided in [paragraph (2)] SUBSECTION (E) of this
[subsection] SECTION, the credit allowed a resident OTHER THAN A FIDUCIARY under
subsection (a) of this section is the lessor of:

[(i)] ft) the amount of allowable tax on income that the resident paid to
another state; or

[(ii)](2) an amount that does not reduce the State income tax to an amount
loss than would be payable if the income subjected to tax in the other state were
disregarded.

(D) EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, THE CREDIT
ALLOWED A RESIDENT FIDUCIARY UNDER SUBSECTION (A) OF THIS SECTION IS THE
LESSER OF:

(1) THE AMOUNT OF ALLOWABLE TAX ON INCOME THAT THE
FIDUCIARY PAID TO ANOTHER STATE; OR

(2) AN AMOUNT THAT DOES NOT REDUCE THE STATE INCOME TAX TO
AN AMOUNT LESS THAN WOULD BE PAYABLE IF THE INCOME SUBJECTED TO TAX IN
THE OTHER STATE WERE DISREGARDED.

[(2)](E) If the credit allowed a resident under subsection (a) of this section
is based on tax that an S corporation pays to another state, the credit allowable to a
shareholder:

[(i)] (1) may not exceed that shareholder's pro-rata share of the tax;

[(ii)](2) will be allowed for another state's income taxes or taxes
based on income.

10-815.

(a)     Except as provided in [subsection (b)] SUBSECTIONS (B) AND (C) of this
section, each individual who reasonably expects estimated income tax for a taxable year
on income not subject to withholding under Subtitle 9 of this title to exceed $100 shall file
a declaration of estimated income tax.

(b)     Unless withholding is required under § 10-906 of this title, each individual
who receives income of $500 or more in cash or property from wagering, including the
operation of a gambling machine or device and participation in an amusement,
educational, or advertising program, contest, lottery, or raffle, shall file a declaration of
estimated income tax.

(C) FOR ANY TAXABLE YEAR ENDING BEFORE THE DATE 2 YEARS AFTER
THE DATE OF THE DECEDENT'S DEATH, SUBSECTION (A) OF THIS SECTION DOES NOT
APPLY TO:

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