A person subject to the tax imposed under this subtitle may claim a credit against the tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.

Added by Acts 1996, c. 601, § 2, eff. Oct. 1, 1997. Amended by Acts 2001, c. 160, § 1, eff. July 1, 2001; Acts 2001, c. 161, § 1, eff. July 1, 2001; Acts 2005, c. 44, § 1, eff. Oct. 1, 2005; Acts 2005, c. 440, § 3, eff. Oct. 1, 2005.

Formerly Art. 48A, § 634A.