The tax credit is applicable to all taxable years beginning after December 31, 1999.

Authority: Economic Development Article, Title 6, Subtitle 4, Annotated Code of Maryland

Effective date: February 7, 2000 (27:2 Md. R. 147)

Regulation .02B amended effective April 14, 2003 (30:7 Md. R. 489); April 11, 2005 (32:7 Md. R. 686)

Regulation .04A, C amended effective April 14, 2003 (30:7 Md. R. 489)

Regulation .04E amended effective April 11, 2005 (32:7 Md. R. 686)

Regulation .06B, D amended effective April 14, 2003 (30:7 Md. R. 489)

Regulation .07 amended effective April 14, 2003 (30:7 Md. R. 489)

Regulation .07F amended effective April 11, 2005 (32:7 Md. R. 686)

Regulation .08A amended effective April 14, 2003 (30:7 Md. R. 489)

Regulation .09D, E adopted effective April 14, 2003 (30:7 Md. R. 489)

Regulation .11 amended effective April 14, 2003 (30:7 Md. R. 489)

Regulation .11D amended effective April 11, 2005 (32:7 Md. R. 686)

Regulations .01—.13 repealed and new Regulations .01—.13 adopted effective May 21, 2018 (45:10 Md. R. 503)