Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 11. Department of Transportation |
Subtitle 15. MOTOR VEHICLE ADMINISTRATION—VEHICLE REGISTRATION |
Chapter 11.15.36. Tax Credit Certificate |
Sec. 11.15.36.01. Applicability
Latest version.
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This chapter applies to the issuance of a Tax Credit Certificate for an individual or a corporation to claim a credit against the State Income Tax for the expense of registering a qualified vehicle in the State during the taxable year, as set forth in Tax-General Article, §10-734.1, Annotated Code of Maryland.