Md. Code Regs. 24.05.06.06

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

Section 24.05.06.06 - Claiming the Credit

To claim the credits approved by the Department, a business entity shall:

A. File with the Comptroller an amended 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 amended income tax return.

Md. Code Regs. 24.05.06.06

Effective date: 40:25 Md. R. 2071, eff.12/23/2013