# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 27 — More Jobs for Marylanders

#### Regulation .14 Information Required from Entity.

*COMAR 24.05.27.14*

A. To be eligible to receive the tax credit, a business entity shall notify the Department in writing of its intention to use the tax credit before hiring the qualified positions necessary for establishing or expanding a facility.

B. To obtain an initial certificate, the qualified business entity shall provide the Department with a completed initial application.

C. To obtain a final certificate, the qualified business entity shall provide the Department with a completed final application.