# COMAR Title 34 — Department of Planning

## Subtitle 04 — Historical and Cultural Programs

### Chapter 07 — Historic Revitalization Tax Credit Certifications

#### Regulation .01 Scope.

*COMAR 34.04.07.01*

This chapter establishes procedures for certification by the Director of the Maryland Historical Trust of the rehabilitation of a certified historic structure. Certification of the rehabilitation of a certified historic structure is an eligibility requirement for a taxpayer to claim a historic revitalization tax credit.