Md. Code Regs. 24.05.24.03

Current through Register Vol. 51, No. 24, December 2, 2024

Section 24.05.24.03 - Notification Required

A business entity shall notify the Department in writing of its intent to seek certification for a tax credit before:

A. Hiring any qualified employees to fill the 25 qualified positions necessary to satisfy the employment threshold required to qualify for the tax credit; and

B. Incurring any costs or expenses for which it intends to take a tax credit.

Md. Code Regs. 24.05.24.03

Regulations .03 adopted effective 45:10 Md. R. 503, eff. 5/21/2018