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. In this chapter, the following terms have the meanings indicated. Terms Defined. “Administration” means the Motor Vehicle Administration. “Comptroller” means the Comptroller of Maryland. “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. “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. An individual or a corporation seeking a Tax Credit Certificate shall apply for a certificate in a format prescribed by the Administration. 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. In accordance with the Tax-General Article, §10-734.1, Annotated Code of Maryland, the Administration shall issue a Tax Credit Certificate. The Administration may not issue a Tax Credit Certificate, for any taxable year, if: The required documents are not furnished or the information is incomplete; or 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. 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 Effective date: September 25, 2017 (44:19 Md. R. 897)