Md. Code Regs. 09.37.04.02
Current through Register Vol. 51, No. 12, June 14, 2024
Subject to the limitations set forth in Tax-General Article, § 10-742(c), Annotated Code of Maryland, a taxpayer may claim a credit against the State income tax in an amount equal to the amount stated in the tax credit certificate issued by the Department.
Md. Code Regs. 09.37.04.02