Md. Code Regs. 09.37.04.05

Current through Register Vol. 51, No. 22, November 1, 2024
Section 09.37.04.05 - Claiming the Credit
A. A taxpayer allowed the credit shall claim the credit against the State income tax in the year in which the apprentice is registered as set forth in Tax-General Article, § 10-742(a)(3), Annotated Code of Maryland.
B. A taxpayer allowed the credit shall claim the credit against the State income tax in the form and manner required by the Comptroller.

Md. Code Regs. 09.37.04.05

Regulation .05 adopted effective 49:22 Md. R. 979, eff. 10/31/2022