# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 20 — Job Creation Tax Credit

#### Regulation .05 Notification Required.

*COMAR 24.05.20.05*

A business entity shall notify the Department of its intent to seek certification for the tax credit before hiring any qualified employees to fill the qualified positions necessary to satisfy the requirements for a qualified business entity establishing or expanding the business facility on which the tax credit is based.