Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 04 - INCOME TAX
Chapter 03.04.10 - Maryland Research Development Tax Credit
- Section 03.04.10.01 - Definitions
- Section 03.04.10.02 - Calculation of Credit
- Section 03.04.10.03 - Calculation of Credit for Partial or Short Tax Year
- Section 03.04.10.04 - Maximum Annual Credits
- Section 03.04.10.05 - Application for Credit
- Section 03.04.10.06 - Certification of Credit
- Section 03.04.10.07 - Claiming the Credit
- Section 03.04.10.08 - Carryover of Tax Credits
- Section 03.04.10.09 - Affiliated Corporations and Entities Under Common Control
- Section 03.04.10.10 - Mergers and Acquisitions
- Section 03.04.10.11 - Short Taxable Years
- Section 03.04.10.12 - Addition Modifications
- Section 03.04.10.13 - Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts
- Section 03.04.10.14 - Continuity if Federal Provisions Repealed or Terminate
Current through Register Vol. 51, No. 6, March 22, 2024
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland
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