# COMAR Title 09 — Maryland Department of Labor

## Subtitle 37 — Workforce Development and Adult Learning

### Chapter 04 — Tax Credit for Eligible Apprentices

#### Regulation .05 Claiming the Credit.

*COMAR 09.37.04.05*

A. A taxpayer allowed the credit shall claim the credit against the State income tax in the year in which the apprentice is registered as set forth in Tax-General Article, §10-742(a)(3), Annotated Code of Maryland.

B. A taxpayer allowed the credit shall claim the credit against the State income tax in the form and manner required by the Comptroller.