Statutes, codes, and regulations
Maryland Administrative code
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATIONSubtitle 07 - PROPERTY TAX CREDITS
Chapter 18.07.04 - Enterprise Zone Tax Credit Program
Section 18.07.04.02 - Duration of Credit for Personal Property

Md. Code Regs. 18.07.04.02

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Current through Register Vol. 52, No. 1, January 10, 2025
Section 18.07.04.02 - Duration of Credit for Personal Property

Qualified personal property entitled to an eligible assessment may receive a tax credit for 10 consecutive taxable years regardless of whether the underlying focus area expires.

Md. Code Regs. 18.07.04.02

Regulations .02 adopted as an emergency provision effective December 15, 2000 (28:2 Md. R. 97); emergency status expired May 14, 2001; adopted permanently effective May 28, 2001 (28:10 Md. R. 950)