# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 27 — More Jobs for Marylanders

#### Regulation .05 Notification Required.

*COMAR 24.05.27.05*

A. An existing business entity shall notify the Department of its intent to seek certification for a tax credit before hiring any employees to fill the qualified positions necessary to satisfy the requirements for a qualified business entity establishing or expanding the business facility on which the tax credit is based.

B. A new business entity shall notify the Department of its intent to seek certification for a tax credit before establishing its facility in the State.