In order to administer the tax credit, the Department shall receive annually, on or before the date of finality immediately preceding the taxable year for which the tax credit is to be granted, a listing as to the:

1. A. Business entities certified for the tax credit; and
2. B. Date the business entities were certified for the tax credit.

Authority: Tax-Property Article, §§2-201, 2-202, and 9-103; Article 83A, §5-401 and 5-402; Annotated Code of Maryland

Effective date:

Regulations .01—.04 adopted as an emergency provision effective December 15, 2000 (28:2 Md. R. 97); emergency status expired May 14, 2001; adopted permanently effective May 28, 2001 (28:10 Md. R. 950)