# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 19 — Wineries and Vineyards Capital Expenses Tax Credit

#### Regulation .05 Certification of Credit.

*COMAR 24.05.19.05*

The Department shall certify to the taxpayer the amount of the allowed tax credits approved by the Department for the taxpayer. 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.