Code of Maryland Regulations Title 03 — Comptroller
COMAR 03.04.09.04(1)
§ 4 Exempt Organizations.
Official textregs.maryland.gov
.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.
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In this chapter (10 sections)
- 03.04.09.01 · § 1 Definitions.
- 03.04.09.01(1) · § 1 Definitions.
- 03.04.09.02 · § 2 Credit Allowed.
- 03.04.09.02(1) · § 2 Credit Allowed.
- 03.04.09.03 · § 3 Limitations.
- 03.04.09.03(1) · § 3 Limitations.
- 03.04.09.04 · § 4 Exempt Organizations.
- 03.04.09.04(1) · § 4 Exempt Organizations.
- 03.04.09.05 · § 5 Carryover of Excess Credit.
- 03.04.09.05(1) · § 5 Carryover of Excess Credit.