# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 01 — Enterprise Zones

#### Regulation .17 Period of Availability.

*COMAR 24.05.01.17*

A. Except as provided in Tax-General Article, §10-702, and Tax-Property Article, §9-103, Annotated Code of Maryland, the Enterprise Zones Program incentives and initiatives shall be available for a period of 10 years following the data on which the area is designated an enterprise zone.

B. Except as provided in Tax-General Article, §10-702, and Tax-Property Article, §9-103, Annotated Code of Maryland, the focus area incentives and initiatives shall be available for the lesser of:

  (1) 5 years from the date of designation; or

  (2) The remainder of the 10-year term of the applicable enterprise zone.