Md. Code Regs. 08.02.26.04

Current through Register Vol. 51, No. 12, June 14, 2024

Section 08.02.26.04 - Certification of Credit

The Department shall certify to an eligible shell recycler the amount of the allowed tax credit approved by the Department for the shell recycler. The Department shall issue the certification by January 30 of the calendar year following the end of the taxable year in which the shells were recycled.

Regulations .04 adopted as an emergency provision effective 41:3 Md. R. 199, eff.1/13/2014 ; adopted permanently effective 41:6 Md. R. 377, eff.3/31/2014