# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 20 — Job Creation Tax Credit

#### Regulation .03 Scope and Administration.

*COMAR 24.05.20.03*

Certification for the job creation tax credit is administered by the Secretary of Commerce. The Comptroller of the Treasury, the Department of Assessments and Taxation, and the Insurance Commissioner shall administer the tax credit.