Md. Code Regs. 11.15.36.02

Current through Register Vol. 51, No. 25, December 13, 2024

Section 11.15.36.02 - Definitions

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) "Administration" means the Motor Vehicle Administration.

(2) "Comptroller" means the Comptroller of Maryland.

(3) "Qualified vehicle" means a class F (tractor) vehicle described under Transportation Article, § 13-923, Annotated Code of Maryland, that is titled and registered in the State.

(4) "Tax Credit Certificate" means a certificate issued by the Administration that certifies, a vehicle owner meets the requirements to claim a credit against the State Income Tax for the expense of registering the qualified vehicle in the State during the taxable year, as set forth under this chapter and in Tax-General Article, §10-734.1, Annotated Code of Maryland.

Md. Code Regs. 11.15.36.02

Regulation .02 adopted effective 44:19 Md. R. 897, eff. 9/25/2017