<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".02" citation="COMAR 24.05.20.02" title_num="24" subtitle_num="05" chapter_num="20" heading="Purpose.">
  <text>This chapter describes the procedures that will be used by the Secretary of Commerce to establish the requirements necessary to qualify for the tax credit program.</text>
</regulation>