1. A. A taxpayer allowed the credit shall claim the credit against the State income tax in the year in which the apprentice is registered as set forth in Tax-General Article, §10-742(a)(3), Annotated Code of Maryland.
2. B. A taxpayer allowed the credit shall claim the credit against the State income tax in the form and manner required by the Comptroller.

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

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