Md. Code Regs. 34.04.07.01
Current through Register Vol. 51, No. 24, December 2, 2024
This chapter establishes procedures for certification by the Director of the Maryland Historical Trust of the rehabilitation of a certified historic structure. Certification of the rehabilitation of a certified historic structure is an eligibility requirement for a taxpayer to claim a historic revitalization tax credit.
Md. Code Regs. 34.04.07.01
Regulations .01 adopted as an emergency provision effective January 1, 2015 (42:1 Md. R. 16)
Regulation .01 amended effective 42:3 Md. R. 318, eff.2/16/2015; Regulation .01 amended as an emergency provision effective January 3, 2005 (32:4 Md. R. 404); amended permanently effective April 11, 2005 (32:7 Md. R. 676)
Regulations .01 adopted as an emergency provision effective January 1, 2015 (42:1 Md. R. 16)
Regulation .01 amended effective 42:3 Md. R. 318, eff.2/16/2015; adopted effective 43:18 Md. R. 1019, eff. 9/12/2016; amended effective 46:25 Md. R. 1132, eff. 12/16/2019