# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 36 — Tax Credit Certificate

#### Regulation .01 Applicability.

*COMAR 11.15.36.01*

This chapter applies to the issuance of a Tax Credit Certificate for an individual or a corporation to claim a credit against the State Income Tax for the expense of registering a qualified vehicle in the State during the taxable year, as set forth in Tax-General Article, §10-734.1, Annotated Code of Maryland.