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Code of Maryland Regulations
Title 24
§ 05
Chapter 12
Md. Code Regs. 24.05.12
Cellulosic Ethanol Technology Research and Development Tax Credit
Effective Apr 6, 2009
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.01
Purpose.
.02
Scope and Administration.
.03
Definitions.
.04
Calculation of Tax Credit.
.05
Calculation of Credit for Partial or Short Taxable Year.
.06
Maximum Annual Credits.
.07
Application—Required Information.
.08
Certification of Credit.
.09
Determining Whether Research or Development is Conducted in the State.
.10
Claiming the Credit.
.11
Carryover of Tax Credit.
.12
Affiliated Corporations and Entities under Common Control.
.13
Mergers and Acquisitions.
.14
Short Taxable Years.
.15
Addition Modifications.
.16
Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts.
.17
Waiver.