To be eligible for a State income tax credit under this chapter, a shell recycler shall:

1. A. Prior to donating shell, complete an online registration as specified by the Department that includes the shell recycler’s Tax Identification Number; and
2. B. Donate shell for recycling to an authorized shell recycling collector.

Authority: Natural Resources, §4-1019.1, Annotated Code of Maryland

Effective date:

Regulations .01—.06 adopted as an emergency provision effective January 13, 2014 (41:3 Md. R. 199); adopted permanently effective March 31, 2014 (41:6 Md. R. 377)

Regulation .03A, B amended effective December 31, 2018 (45:26 Md. R. 1240)

Chapter revised effective September 2, 2024 (51:17 Md. R. 777)