Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only. A credit under § 10–701 of this subtitle is allowed against the total county and State income taxes. A credit allowed under § 10–704(b)(1) or § 10–709(b)(1) of this subtitle is allowed against the State income tax only. A credit allowed under § 10–704(b)(2) or § 10–709(b)(2) of this subtitle is allowed against the county income tax only.