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Code of Maryland Regulations (Last Updated: April 6, 2021) |
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Title 03. Comptroller of the Treasury |
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Subtitle 04. INCOME TAX |
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Chapter 03.04.10. Maryland Research and Development Tax Credit |
| Sec. 03.04.10.00. Notations |
| Sec. 03.04.10.01. Definitions |
| Sec. 03.04.10.02. Calculation of Credit |
| Sec. 03.04.10.03. Calculation of Credit for Partial or Short Tax Year |
| Sec. 03.04.10.04. Maximum Annual Credits |
| Sec. 03.04.10.05. Application for Credit |
| Sec. 03.04.10.06. Certification of Credit |
| Sec. 03.04.10.07. Claiming the Credit |
| Sec. 03.04.10.08. Carryover of Tax Credits |
| Sec. 03.04.10.09. Affiliated Corporations and Entities Under Common Control |
| Sec. 03.04.10.10. Mergers and Acquisitions |
| Sec. 03.04.10.11. Short Taxable Years |
| Sec. 03.04.10.12. Addition Modifications |
| Sec. 03.04.10.13. Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts |
| Sec. 03.04.10.14. Continuity if Federal Provisions Repealed or Terminate |
| Sec. 03.04.10.9999. Administrative History |