On January 28, 2013, in Maryland State Comptroller of the Treasury v. Wynne, the Maryland Court of Appeals (the highest court of Maryland in a 5-2 decision) held that Maryland must permit Maryland resident taxpayers with pass-through income from other states to claim a credit for out-of-state income taxes paid against not only their Maryland state income taxes but also their Maryland county income taxes. The Court determined that the failure to allow the credit against the county income tax is unconstitutional under the dormant Commerce Clause of the United States Constitution. Maryland resident taxpayers in similar circumstances should consult their tax preparers about seeking refunds for out-of-state income taxes paid on pass-through income but not credited against their Maryland county income taxes.