Article - Tax - General

10-106:

(a) (1) Each county shall set, by ordinance or resolution, a county income tax
equal to at least 20% but not more than 60%, to be applied to the State income tax for
an individual, modified as provided under subsection [(d)] (C) of this section.

DRAFTER'S NOTE:

Error: Erroneous cross-reference in § 10-106(a)(l) of the Tax - General
Article.

Occurred: As a result of Ch. 399, Acts of 1998.

10-205.

(h) (3) The cumulative amount of the addition under this subsection for the
taxable year and all prior taxable years may not exceed the cumulative amount
allowed as a subtraction under [§ 10-208(m)] § 10-208(N) of this subtitle for the
taxable, year and all prior taxable years for the individual's payments to the higher
education investment contract under which the refund is received.

DRAFTER'S NOTE:

Error: Erroneous cross-reference in § 10-205(h)(3) of the Tax - General
Article.

Occurred: As a result of Chs. 324, 325, and 572, Acts of 1998.

10-710.

(b) (2) The credit allowed under this section may not exceed the lesser of:

(i) $5,000; or

(ii) $100 for each employee IN THE STATE covered by long-term
care insurance provided under the employee benefit package.

DRAFTER'S NOTE:

Error: Omitted words in § 10-710(b)(2) of the Tax - General Article.

Occurred: Ch. 7, Acts of 1998.

10-906.

(d) If an employer or payor negligently fails to withhold or to pay income tax
in accordance with subsection (a) of this section, personal liability for that income tax
extends:

(1) to the employer or payor;

(2) if the employer or payor is a corporation, to: