# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 36 — Tax Credit Certificate

**Authority:** Commercial Law Article, §§14-1502 and 14-1503; Tax-General Article, §10-734.1(g); Transportation Article, §§12-104(b), 13-808, and 13-817; Annotated Code of Maryland

**Administrative History:** Effective date: September 25, 2017 (44:19 Md. R. 897)

#### 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.

#### Regulation .02 Definitions.

*COMAR 11.15.36.02*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Administration” means the Motor Vehicle Administration.

  (2) “Comptroller” means the Comptroller of Maryland.

  (3) “Qualified vehicle” means a class F (tractor) vehicle described under Transportation Article, §13-923, Annotated Code of Maryland, that is titled and registered in the State.

  (4) “Tax Credit Certificate” means a certificate issued by the Administration that certifies, a vehicle owner meets the requirements to claim a credit against the State Income Tax for the expense of registering the qualified vehicle in the State during the taxable year, as set forth under this chapter and in Tax-General Article, §10-734.1, Annotated Code of Maryland.

#### Regulation .03 Applying for a Tax Credit Certificate.

*COMAR 11.15.36.03*

A. An individual or a corporation seeking a Tax Credit Certificate shall apply for a certificate in a format prescribed by the Administration.

B. An applicant for a Tax Credit Certificate shall provide the Administration with a completed application, including the title number of the vehicle for which credit is sought.

#### 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.