The Secretary of Business and Economic Development shall administer the BRAC Revitalization and Incentive Zone Program. The Department of Assessments and Taxation and the Comptroller shall administer the activities relating to revenue and taxes. The procedures set forth in this chapter are applicable to the designation of zones and the administration of the State BRAC Revitalization and Incentive Zone Program. The State BRAC Revitalization and Incentive Zone Program is independent of the State Enterprise Zone Program and of any federal enterprise zone program or designation.
Md. Code Regs. 24.05.11.03