<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".06" citation="COMAR 05.20.06.06" title_num="05" subtitle_num="20" chapter_num="06" heading="Notice and Certification.">
  <paragraph num="A.">
    <text>Sixty days before the last day of the taxable year in which a catalytic revitalization project that has been issued an initial State tax credit allocation is completed or a phase of the project is completed, the applicant shall:</text>
    <paragraph num="(1)">
      <text>Notify the Secretary that the project or project phase has been completed; and</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Certify that the project is a catalytic revitalization project eligible for the State tax credit.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>The notice and certification to the Secretary shall be in a form prescribed by the Department and contain documentation required by the Department.</text>
  </paragraph>
  <paragraph num="C.">
    <text>Upon final review and verification of the notice and certification, the Secretary shall issue to the applicant a final credit certificate for the project or project phase before or by the last day of the taxable year in which the project or a phase of the project was completed, stating the final State tax credit amount for the project or project phase, not to exceed the aggregated credit amount initially allocated to the project.</text>
  </paragraph>
</regulation>