The Program benefits authorized under this regulation may be claimed by a qualified business entity for up to 10 consecutive benefit years. On enrollment in the Program: A new business entity in a Tier I area is eligible for: A credit against the State income tax, established under Tax-General Article, §10-741(b), Annotated Code of Maryland; A credit against the State property tax, established under Tax-Property Article, §9-110, Annotated Code of Maryland; A refund of sales and use tax paid during the immediately preceding taxable year, as provided under Tax-General Article, §11-411, Annotated Code of Maryland; and A waiver of fees charged by the State Department of Assessments and Taxation, established under Corporations and Associations Article, §1-203.1, Annotated Code of Maryland; and Except as provided in §C of this regulation, an existing business entity that operates an eligible project is eligible for a credit against the State income tax, established under Tax-General Article, §10-741(b), Annotated Code of Maryland. The income tax credit established under Tax-General Article, §10-741(b), Annotated Code of Maryland, is not available to an existing business entity if the entity moves its facility to another county in the State on or after June 1, 2017. If the number of qualified positions at the eligible project decreases to a number less than the number established in the first benefit year, the project shall be removed from the Program and all Program benefits terminate.