# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 24 — One Maryland Economic Development Tax Credits

#### Regulation .13 Waiver.

*COMAR 24.05.24.13*

The Secretary may waive or vary particular provisions of this chapter to the extent that the waiver is not inconsistent with the Act if:

A. Conformance to the requirement of any federal, State, or local program necessitates waiver or variance of a regulation; or

B. In the determination of the Secretary, the application of a regulation in a specific case or in an emergency situation would be inequitable or contrary to the purposes of the Act.