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

1. A. File with the Comptroller an amended income tax return for the taxable year in which the costs were incurred; and
2. B. Attach a copy of the Department's certification of the approved credit amount to the amended income tax return.

Authority: Tax General Article, §§2-103 and 10-735; Economic Development Article, §2-108; Annotated Code of Maryland

Effective date: February 3, 2014 (41:2 Md. R. 92)