Md. Code Regs. 24.05.19.05
Current through Register Vol. 51, No. 24, December 2, 2024
The Department shall certify to the taxpayer the amount of the allowed tax credits approved by the Department for the taxpayer. The Department shall issue the certification by December 15 of the calendar year following the end of the taxable year in which the costs were incurred.
Md. Code Regs. 24.05.19.05