COMPTROLLER OF THE TREASURY v. BLANTON

No. 15, September Term, 2005.

890 A.2d 279 (2006)

390 Md. 528

COMPTROLLER OF THE TREASURY v. Edward L. BLANTON, Jr., et al.

Court of Appeals of Maryland.

January 12, 2006.


Attorney(s) appearing for the Case

Cristina A. Milnor, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General of Maryland, of Baltimore), on brief, for appellant.

Jan I Berlage (Ballard, Spahr, Andrews & Ingersoll, LLP, Edward L. Blanton, Jr. of Baltimore), on brief, for appellee.

Argued before BELL, C.J., RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA and GREENE, JJ.


GREENE, J.

In this case, we must determine whether a tax credit provided pursuant to Maryland Code (1998, 2004 Repl.Vol.), § 10-703(a) of the Tax-General Article, may be applied to both State and local income taxes paid by an individual.1 We hold that § 10-703(a) of the Tax-General Article does not reduce the amount owed by a Maryland resident for local income tax. The tax credit may be applied only to reduce the amount of an...

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