Maryland § 6-1008

Full text of Maryland Maryland Code § 6-1008, with citation guidance and answers to common questions.

§ 6-1008.

    (a)    In this section, “eligible project” and “qualified position” have the meanings stated in § 6–801 of this title.

    (b)    For a qualified opportunity zone business that qualifies for a More Jobs for Marylanders Program tax credit under § 10–741(b) of the Tax – General Article:

        (1)    the Level 1 opportunity zone enhancement is equal to 6% of the total amount of wages paid for each qualified position at an eligible project; and

        (2)    the Level 2 opportunity zone enhancement is equal to 6.25% of the total amount of wages paid for each qualified position at an eligible project.

    (c)    The enhanced tax credit percentages authorized under subsection (b) of this section are in substitution for and not in addition to the State employer withholding amount under § 10–741(b) of the Tax – General Article.

Frequently Asked Questions About Maryland § 6-1008

What does Maryland Code § 6-1008 cover?

Section 6-1008 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Maryland § 6-1008?

A common citation format is "Maryland Code § 6-1008" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Maryland law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.

How does Maryland § 6-1008 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.