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Md. Code Regs. 03.04.10 – Maryland Research and Development Tax Credit | Midpage
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Code of Maryland Regulations
Title 03
§ 04
Chapter 10
Md. Code Regs. 03.04.10
Maryland Research and Development Tax Credit
Effective Mar 31, 2014
.01
Definitions.
.02
Calculation of Credit.
.03
Calculation of Credit for Partial or Short Tax Year.
.04
Maximum Annual Credits.
.05
Application for Credit.
.06
Certification of Credit.
.07
Claiming the Credit.
.08
Carryover of Tax Credits.
.09
Affiliated Corporations and Entities Under Common Control.
.10
Mergers and Acquisitions.
.11
Short Taxable Years.
.12
Addition Modifications.
.13
Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts.
.14
Continuity if Federal Provisions Repealed or Terminate.