- A. To be eligible to receive the tax credit, a business entity shall notify the Department in writing of its intention to use the tax credit before hiring the qualified positions necessary for establishing or expanding a facility.
- B. To obtain an initial certificate, the qualified business entity shall provide the Department with a completed initial application.
- C. To obtain a final certificate, the qualified business entity shall provide the Department with a completed final application.
Authority: Corporations and Associations Article, §1-203.1; Economic Development Article, §§2-108 and 6-801—6-809; Tax-General Article, §§10-741 and
11-411; Tax-Property Article §9-110; Annotated Code of Maryland
Effective date: April 4, 2022 (49:7 Md. R. 469)