Ch. 10                                      1996 LAWS OF MARYLAND

Occurred: Ch. 564, Acts of 1988.

9-320.

(c) The Comptroller shall keep and index:

(2) each bond filed under this section; AND

DRAFTER'S NOTE:

Error: Omitted conjunction in § 9-320(c)(2) of the Tax - General Article.

Occurred: Ch. 2, Acts of 1988.

10-205.

(b) The addition under subsection (a) of this section includes the amount of a
credit claimed under:

(2) [§ 10-704.2] § 10-704.3 of this title or § 8-213 of this article for wages
paid and qualified child care expenses incurred with respect to qualified employment
opportunity employees.

DRAFTER'S NOTE:

Error: Incorrect cross-reference in § 10-205(b)(2) of the Tax - General
Article.

Occurred: As a result of Chs. 124 and 492, Acts of 1995.
[10-706.

(a)     (1) A credit under § 10-701 of this subtitle is allowed against the total
county and State income taxes.

(2) The county income tax is based on the amount of State income tax
before the State income tax is reduced by the credit.

(b)     (1) A credit under § 10-701.1, § 10-702, § 10-703, § 10-703.1, § 10-704.1, §
10-704.2, or § 10-704.3 of this subtitle is allowed against only the State income tax.

(2) The county income tax is based on the amount of State income tax
before the State income tax is reduced by the credit.

(c)     (1) A credit under § 10-704 of this subtitle:

(i) is allowed only against the State income tax; and

(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.]

10-706.

(A) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION:

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