<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 24.05.24.01" title_num="24" subtitle_num="05" chapter_num="24" heading="Scope and Administration.">
  <text>Certification for the tax credits 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 credits.</text>
</regulation>