# COMAR Title 10 — Maryland Department of Health

## Subtitle 01 — Procedures

### Chapter 01 — Income Tax Credits for Preceptors in Areas with Health Care Workforce Shortages

#### Regulation .07 Responsibilities of the Comptroller.

*COMAR 10.01.01.07*

On notification that an income tax credit certificate has been issued by the Department, the Comptroller shall transfer an amount equal to the income tax credit amount stated in the income tax credit certificate from the Nurse Practitioner Preceptorship Tax Credit Fund, the Physician Assistant Preceptorship Tax Credit Fund, or Licensed Practical Nurse and Registered Nurse Preceptorship Tax Credit Fund, to the General Fund.