The same tax credit may not be claimed more than once against different taxes by the same taxpayer. A tax credit may not be claimed against taxes resulting from the sale of the eligible economic development project without the written consent of the Secretary. A tax credit may be claimed only once against a particular eligible economic development project. An organization that is exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under Tax-General Article, §10-714, Annotated Code of Maryland. An insurer may file for the credit on the insurance premiums tax return form.