Comptroller of the Treasury v. Blanton

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 individual’s state income tax liability. In so holding, we reverse the judgment of the Circuit Court for Baltimore County that, for the purposes of the tax credit in § 10-703(a),…