COMAR 03.04.09.04 — § 4 Exempt Organizations.

.04 Exempt Organizations.
If an employer is an organization that is exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code, then the credit under this chapter may be taken against the State income tax due on unrelated business taxable income as provided under Tax-General Article, §§
10-304
and
10-812
, Annotated Code of Maryland.