Md. Code Regs. 14.26.07.08
Current through Register Vol. 51, No. 24, December 2, 2024
If the credit allowed under this chapter in any taxable year exceeds the State income tax otherwise payable by the individual or corporation for that taxable year, any unused credit may not be claimed for another taxable year.
Md. Code Regs. 14.26.07.08