# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 06 — Security Clearance Administrative Expenses and Construction and Equipment Costs Tax Credit

#### Regulation .05 Certification of Credit.

*COMAR 24.05.06.05*

The Department shall certify to the business entity the amount of the allowed tax credits approved by the Department for the business entity. The Department shall issue the certification by December 15 of the calendar year following the end of the taxable year in which the costs were incurred.