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Code of Maryland Regulations

Chapter 03

Md. Code Regs. 24.05.03

Biotechnology Investment Incentive Tax Credit

Effective May 23, 2016

.01Purpose..02Definitions..03Applications for Certificate of Eligibility for Tax Credit..04Applications for Certificate of Eligibility for Tax Credit — Required Supporting Documents and Statements..05Tax Credit Certification Procedures — Initial Certificate..06Investment..07Tax Credit Certification — Final Certificate..08Audits and Inquiries..09Rescission of Initial Tax Credit Certificate..10Revocation of Tax Credit Certificate..11Claiming the Tax Credit..12Monitoring Continued Eligibility..13Procedures for Certification of Qualified Maryland Biotechnology Companies..14Criteria for Certification of Qualified Maryland Biotechnology Companies..15Ownership Attribution.