# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 10 — Maryland Research and Development Tax Credit

#### Regulation .07 Claiming the Credit.

*COMAR 03.04.10.07*

To claim the credits approved by the Department, a taxpayer shall:

A. File an amended income tax return for the taxable year in which the Maryland qualified research and development expense was incurred; and

B. Attach a copy of the Department's certification to the amended income tax return.