Md. Code Regs. 24.05.19.06

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

Section 24.05.19.06 - Claiming the Credit

To claim the credits approved by the Department, a taxpayer 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. 24.05.19.06

Effective date: 41:2 Md. R. 92, eff.2/3/2014