To claim the credit approved by the Department, a taxpayer shall:

1. A. File an amended income tax return for the taxable year in which the Maryland qualified research and development expense was incurred; and
2. B. Attach a copy of the Department's certification to the amended income tax return.

Authority: Economic Development Article, §2-108; Tax General Article, §§2-103 and 10-726; Annotated Code of Maryland

Effective date: April 6, 2009 (36:7 Md. R. 527)