- A. Any taxpayer claiming a business tax credit, an excess carryover of a business tax credit, or a recapture of a business tax credit shall claim the credit on an electronically filed original or amended Maryland income tax return.
- B. Any taxpayer claiming any business tax credit requiring certification, any excess carryover of a business tax credit requiring certification, or any recapture of a business tax credit requiring certification shall electronically file the required certification and any required attachments for the credit as a binary attachment with the electronically filed original or amended Maryland income tax return.
Authority: Tax-General Article, §§2-103 and 10-804, Annotated Code of Maryland
Effective date: January 20, 2014 (41:1 Md. R. 12)
Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)