Section 8910-E - Claiming the credit.(a)General rule.--Upon presenting a tax credit certificate issued and verified by the agency to the department, the qualified taxpayer may claim a tax credit against the qualified tax liability of the qualified taxpayer.(b)Time period.--Presentation must be made no later than the last day of the second calendar month of the calendar year in which the credit is available. No tax credit will be provided unless the qualified taxpayer provides presentation to both the agency and to the department.Added by P.L. TBD 2016 No. 84, § 43, eff. 9/11/2016.