# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

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

#### Regulation .06 Claiming the Credit.

*COMAR 24.05.19.06*

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

A. File with the Comptroller an amended income tax return for the taxable year in which the costs were incurred; and

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