Plain Text Law

Regulation .10 Effect of Other Tax Credits.

Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.

Balt., Md., COBRA § 05.02.13.10 (2026)

Regulation .10 Effect of Other Tax Credits.Copy Citation

A.
The Department shall make the calculation of the tax credit prior to the application of another tax credit awarded to the property under the Maryland State Tax-Property Article, §§ <cite data-doc="Md. Code" data-path="gtp|9-221">9-221</cite> and <cite data-doc="Md. Code" data-path="gtp|9-229">9-229</cite>.
B.
The Department shall calculate this tax credit after:
(1)
The application of a tax credit awarded to the property under Maryland Tax-Property Article §§ <cite data-doc="Md. Code" data-path="gtp|9-104">9-104</cite> and <cite data-doc="Md. Code" data-path="gtp|9-105">9-105</cite>; and
(2)
A real property tax credit other than the tax credits specified in <cite data-doc="COBRA Register Volume 04, Issue 02" data-path="05.01.13.10|A.">Regulation .10(A)</cite>.
History: