<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".14" citation="COMAR 24.05.27.14" title_num="24" subtitle_num="05" chapter_num="27" heading="Information Required from Entity.">
  <paragraph num="A.">
    <text>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.</text>
  </paragraph>
  <paragraph num="B.">
    <text>To obtain an initial certificate, the qualified business entity shall provide the Department with a completed initial application.</text>
  </paragraph>
  <paragraph num="C.">
    <text>To obtain a final certificate, the qualified business entity shall provide the Department with a completed final application.</text>
  </paragraph>
</regulation>