<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 34.04.07.01" title_num="34" subtitle_num="04" chapter_num="07" heading="Scope.">
  <text>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.</text>
</regulation>