<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".12" citation="COMAR 24.05.24.12" title_num="24" subtitle_num="05" chapter_num="24" heading="Period of Availability.">
  <text>The tax credit is applicable to all taxable years beginning after December 31, 1999.</text>
</regulation>