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03.04.15.00.htm 03.04.15.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 04 INCOME TAX Chapter 15 Electronic Filing Requirements for Business Tax Credits Authority: Tax-General Article, §2-103 and 10-804, Annotated Code of Maryland
03.04.15.01.htm 03.04.15.01. 01 Definition.. A. In this chapter, the following term has the meaning indicated.. B. Term Defined. “Business tax credit” means:. 1) Bio-Heating Oil Tax Credit;. 2) Biotechnology Investment Incentive Tax Credit;. 3) Businesses That Create New Jobs Tax Credit;. 4) Cellulosic Ethanol Technology Research and Development Tax Credit;. 5) Clean Energy Incentive Tax Credit;. 6) Community Investment Tax Credit;. 7) Commuter Tax Credit;. 8) Health Enterprise Zone Hiring Credit;.
03.04.15.02.htm 03.04.15.02. 02 Electronic Filing Requirements.. A. Any taxpayer claiming a business tax credit, an excess carryover of a business tax credit, or a recapture of a business tax credit shall claim the credit on an electronically filed original or amended Maryland income tax return.B. Any taxpayer claiming any business tax credit requiring certification, any excess carryover of a business tax credit requiring certification, or any recapture of a business tax credit requiring cer
03.04.15.03.htm 03.04.15.03. 03 Exceptions.. A. An organization exempt from taxation under §501(c)3) or (4) of the Internal Revenue Code claiming a credit against the payment to the Comptroller of taxes that the organization is required to withhold from the wages of employees is exempt from the electronic filing requirements under this chapter.B. A taxpayer claiming a business tax credit against fiduciary income tax is exempt from the electronic filing requirements under this chapter.C. An individual claiming
03.04.15.9999.htm 03.04.15.9999. Administrative History Effective date: January 20, 2014 (41:1 Md. R. 12).
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