Code of Maryland Regulations
Title 09 - MARYLAND DEPARTMENT OF LABOR
Subtitle 37 - WORKFORCE DEVELOPMENT AND ADULT LEARNING
Chapter 09.37.04 - Tax Credit for Eligible Apprentices
Section 09.37.04.05 - Claiming the Credit
Universal Citation: MD Code Reg 09.37.04.05
Current through Register Vol. 51, No. 19, September 20, 2024
A. A taxpayer allowed the credit shall claim the credit against the State income tax in the year in which the apprentice is registered as set forth in Tax-General Article, § 10-742(a)(3), Annotated Code of Maryland.
B. A taxpayer allowed the credit shall claim the credit against the State income tax in the form and manner required by the Comptroller.
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