Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 07 - PROPERTY TAX CREDITS
Chapter 18.07.04 - Enterprise Zone Tax Credit Program
Section 18.07.04.03 - Certification for Personal Property
Universal Citation: MD Code Reg 18.07.04.03
Current through Register Vol. 51, No. 6, March 22, 2024
In order to administer the tax credit, the Department shall receive annually, on or before the date of finality immediately preceding the taxable year for which the tax credit is to be granted, a listing as to the:
A. Business entities certified for the tax credit; and
B. Date the business entities were certified for the tax credit.
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