Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.10. Maryland Research and Development Tax Credit |
Sec. 03.04.10.07. Claiming the Credit
Latest version.
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To claim the credits approved by the Department, a taxpayer shall:
A. File an amended income tax return for the taxable year in which the Maryland qualified research and development expense was incurred; and
B. Attach a copy of the Department's certification to the amended income tax return.