Md. Code Regs. 08.02.26.05

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

Section 08.02.26.05 - Claiming the Credit

To claim the credits approved by the Department, an individual or corporation shall:

A. File with the Comptroller an income tax return for the taxable year in which the costs were incurred; and

B. Attach a copy of the Department's certification of the approved credit amount to the tax return.

Md. Code Regs. 08.02.26.05

Regulations .05 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