<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".12" citation="COMAR 24.05.20.12" title_num="24" subtitle_num="05" chapter_num="20" heading="Confidentiality Protections for Business Entities.">
  <paragraph num="A.">
    <text>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.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Information provided under §A of this regulation shall be subject to the confidentiality requirements applicable to the Comptroller or the appropriate agency.</text>
  </paragraph>
</regulation>