To claim a tax credit, a person operating an agricultural operation shall file a Certificate of Additional Fertilizer Expense for Income Tax Deduction. To obtain this certificate, a person shall submit the following to the Department:

1. A. A signed Departmental form requesting a Certificate of Additional Fertilizer Expense for Income Tax Deduction;
2. B. The nutrient recommendation summary page of the nutrient management plan;
3. C. The nutrient management plan reporting form, characterizing the agricultural operation;
4. D. Information, including copies of receipts, describing commercial fertilizer expenses in the base year; and
5. E. Information, including copies of receipts, describing commercial fertilizer expenses for the year the tax credit is being claimed.

Authority: Tax-General Article, §10-704.9, Annotated Code of Maryland

Effective date: September 2, 2002 (29:17 Md. R. 1382)