# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 36 — Tax Credit Certificate

#### Regulation .04 Issuance of a Tax Credit Certificate.

*COMAR 11.15.36.04*

A. In accordance with the Tax-General Article, §10-734.1, Annotated Code of Maryland, the Administration shall issue a Tax Credit Certificate.

B. The Administration may not issue a Tax Credit Certificate, for any taxable year, if:

  (1) The required documents are not furnished or the information is incomplete; or

  (2) The aggregate amount of Tax Credit Certificates exceeds the amount as set forth under Tax-General Article, §10-734.1(c)(2), Annotated Code of Maryland.