Md. Code Regs. 03.04.10.07

Current through Register Vol. 51, No. 22, November 1, 2024

Section 03.04.10.07 - Claiming the Credit

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

A. File an amended income tax return for the taxable year in which the Maryland qualified research and development expense was incurred; and

B. Attach a copy of the Department's certification to the amended income tax return.

Md. Code Regs. 03.04.10.07