# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 07 — Property Tax Credits

### Chapter 04 — Enterprise Zone Tax Credit Program

#### Regulation .03 Certification for Personal Property.

*COMAR 18.07.04.03*

In order to administer the tax credit, the Department shall receive annually, on or before the date of finality immediately preceding the taxable year for which the tax credit is to be granted, a listing as to the:

A. Business entities certified for the tax credit; and

B. Date the business entities were certified for the tax credit.