(a)In this section, “qualified vehicle” means a Class F…#
(a) In this section, “qualified vehicle” means a Class F (tractor) vehicle described under § 13-923 of the Transportation Article that is titled and registered in the State.
(b)Subject to the limitations of this section, an…#
(b) Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State.
(c)(1) For any taxable year, the credit allowed under this…#
(c) (1) For any taxable year, the credit allowed under this section may not exceed the lesser of: