# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 07 — Property Tax Credits

### Chapter 04 — Enterprise Zone Tax Credit Program

#### Regulation .02 Duration of Credit for Personal Property.

*COMAR 18.07.04.02*

Qualified personal property entitled to an eligible assessment may receive a tax credit for 10 consecutive taxable years regardless of whether the underlying focus area expires.