# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 20 — Job Creation Tax Credit

#### Regulation .12 Confidentiality Protections for Business Entities.

*COMAR 24.05.20.12*

A. Any information provided to the Comptroller or the appropriate agency by a qualified business entity in connection with eligibility for a tax credit allowed under this chapter shall be shared by the Comptroller or the appropriate agency with the Department.

B. Information provided under §A of this regulation shall be subject to the confidentiality requirements applicable to the Comptroller or the appropriate agency.