# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 12 — Cellulosic Ethanol Technology Research and Development Tax Credit

#### Regulation .02 Scope and Administration.

*COMAR 24.05.12.02*

The Department of Commerce administers the certification of the amount of the cellulosic ethanol technology research and development tax credit. The Comptroller of the Treasury administers the tax credit.