# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

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

#### Regulation .10 Claiming the Credit.

*COMAR 24.05.12.10*

To claim the credit approved by the Department, a taxpayer shall:

A. File an amended income tax return for the taxable year in which the Maryland qualified research and development expense was incurred; and

B. Attach a copy of the Department's certification to the amended income tax return.