# COMAR Title 11 — Department of Transportation

## Subtitle 01 — Office of the Secretary

### Chapter 18 — Tax Credits — Employer-Provided Commuter Benefits — Expansion and Administration

#### Regulation .03 Application for Commuter Tax Credit.

*COMAR 11.01.18.03*

A. A business entity shall provide the Department with a completed online application.

B. The Department shall approve all applications that qualify for a tax credit certificate.