# COMAR Title 11 — Department of Transportation

## Subtitle 01 — Office of the Secretary

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

#### Regulation .04 Who May Request.

*COMAR 11.01.18.04*

Any business entity may request a commuter tax credit on a tax return for the tax year in which a commuter benefit was paid.