Md. Code Regs. 09.37.04.05

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

Section 09.37.04.05 - Claiming the Credit

A. A taxpayer allowed the credit shall claim the credit against the State income tax in the year in which the apprentice is registered as set forth in Tax-General Article, § 10-742(a)(3), Annotated Code of Maryland.

B. A taxpayer allowed the credit shall claim the credit against the State income tax in the form and manner required by the Comptroller.

Regulation .05 adopted effective 49:22 Md. R. 979, eff. 10/31/2022