<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".02" citation="COMAR 18.07.04.02" title_num="18" subtitle_num="07" chapter_num="04" heading="Duration of Credit for Personal Property.">
  <text>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.</text>
</regulation>