Subject to the limitations set forth in Tax-General Article, §10-742(c), Annotated Code of Maryland, a taxpayer may claim a credit against the State income tax in an amount equal to the amount stated in the tax credit certificate issued by the Department.

Authority: Tax-General Article, §10-742, Annotated Code of Maryland

Effective date: October 31, 2022 (49:22 Md. R. 979)