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Code of Maryland Regulations

Chapter 19

Md. Code Regs. 24.05.19

Wineries and Vineyards Capital Expenses Tax Credit

Effective Feb 3, 2014

.01Definitions..02Calculation of Tax Credit..03Application and Approval of Credit..04Maximum Annual Credits..05Certification of Credit..06Claiming the Credit..07Carryover of Tax Credits..08Mergers and Acquisitions..09Short Taxable Years..10Addition Modifications..11Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts..12Audits and Inquiries..13Waiver.