Ch. 135

1995 LAWS OF MARYLAND

Article - Tax - General

10-703.

(a) Except as provided in subsection (b) of this section, a resident may claim a
credit only against the State income tax for a taxable year in the amount determined
under subsection (c) of this section for State tax on income paid to another state for the
year.

13-1104.

(a) Except as otherwise provided in this section, a claim for refund under this
article may not be filed after 3 years from the date the tax, interest, or penalty was paid.

(I) A CLAIM FOR REFUND OR CREDIT FOR OVERPAYMENT OF INCOME TAX
ATTRIBUTABLE TO A CREDIT CLAIMED UNDER § 10-703 OF THIS ARTICLE FOR THE
PAYMENT OF A STATE TAX ON INCOME PAID TO ANOTHER STATE MAY NOT BE
FILED AFTER THE LATER OF:

(1)     THE END OF THE LIMITATION PERIOD OTHERWISE PRESCRIBED
UNDER THIS SECTION; OR

(2)      1 YEAR AFTER THE DATE THE OTHER STATE ASSESSED THE TAX
THE TAXPAYER RECEIVED NOTIFICATION THAT THE OTHER STATE'S INCOME TAX
WAS DUE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1 June 1, 1995 and shall be applicable to any claim for refund or credit of
overpayment filed on or after July 1, 1995 1993.

Approved May 9, 1995.

CHAPTER 135
(Senate Bill 36)

AN ACT concerning

Baltimore County - School Buses - Pick Up or Discharge of Students

FOR the purpose of altering the circumstances under which a school bus driver in
Baltimore County is required to pick up or discharge certain students at the a
designated bus stop in a manner that does not require the students to cross the a
public road or highway; and generally relating to the pick up and discharge of
students by school bus drivers in Baltimore County.

BY repealing and reenacting, with amendments,
Article - Education
Section 7-608
Annotated Code of Maryland

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