Md. Code Regs. 24.05.03.07

Current through Register Vol. 51, No. 24, December 2, 2024

Section 24.05.03.07 - Tax Credit Certification - Final Certificate

A. The Secretary shall issue a final certificate based on the actual amount of the investment as set forth in the investment notice.

B. The final certificate shall be issued within 30 calendar days after the applicant files the investment notice with the Department.

C. The issuance of the final certificate is subject to the Department's determination that the applicant made the investment and that the information in the application, the investment notice, and other documents is accurate and complete.

D. The final certificate shall include the following:

(1) The information provided under Regulation .03C(1)-(5) of this chapter;

(2) The actual amount of the investment;

(3) The exact date of the investment;

(4) The amount of the credit that can be claimed by the applicant; and

(5) The date of issuance of the final certificate.

Md. Code Regs. 24.05.03.07

Regulations .07 adopted effective September 17, 2012 (39:18 Md. R. 1197)