# Md. Code, Tax - General § 10-704.5: –704

> Maryland · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.5

## Section

- **Citation:** Md. Code, Tax - General § 10-704.5
- **Heading:** –704
- **Jurisdiction:** Maryland
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MD Code / Article gtg / Title 10 / Subtitle 7 / Section 10-704.5

## Text

§10–704.5.

(a) An individual or corporation may claim a credit against the State income tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.

(b) An individual or corporation that is not otherwise required to file an income tax return, including a corporation exempt from income tax under § 501(c)(3) of the Internal Revenue Code:

(1) may file a return to claim a refund of the credit under this section; and

(2) shall file a return if the individual or corporation is subject to the recapture of the credit under this section as provided under § 5A-303 of the State Finance and Procurement Article.

## Nearby sections

- [Md. Code, Tax - General § 10-701 §10–701.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-701.md)
- [Md. Code, Tax - General § 10-701.1 §10–701.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-701.1.md)
- [Md. Code, Tax - General § 10-702 §10–702.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-702.md)
- [Md. Code, Tax - General § 10-703 §10–703.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-703.md)
- [Md. Code, Tax - General § 10-703.2 §10–703.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-703.2.md)
- [Md. Code, Tax - General § 10-704 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.md)
- [Md. Code, Tax - General § 10-704.1 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.1.md)
- [Md. Code, Tax - General § 10-704.4 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.4.md)
- [Md. Code, Tax - General § 10-704.5 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.5.md)
- [Md. Code, Tax - General § 10-704.6 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.6.md)
- [Md. Code, Tax - General § 10-704.7 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.7.md)
- [Md. Code, Tax - General § 10-704.8 §10–704.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.8.md)
- [Md. Code, Tax - General § 10-705 §10–705.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-705.md)
- [Md. Code, Tax - General § 10-706 §10–706.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-706.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S7_S10-704.5. Check the current official text before relying on it. Not legal advice.