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11.15.36.00.htm 11.15.36.00. Title 11 DEPARTMENT OF TRANSPORTATION Subtitle 15 MOTOR VEHICLE ADMINISTRATION ― VEHICLE REGISTRATION Chapter 36 Tax Credit Certificate Authority: Commercial Law Article, §14-1502 and 14-1503; Tax-General Article, §10-734.1(g) Transportation Article, §12-104(b) 13-808, and 13-817; Annotated Code of Maryland
11.15.36.01.htm 11.15.36.01. 01 Applicability.. 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.
11.15.36.02.htm 11.15.36.02. 02 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) “Administration” means the Motor Vehicle Administration.. 2) “Comptroller” means the Comptroller of Maryland.. 3) “Qualified vehicle” means a class F (tractor) vehicle described under Transportation Article, §13-923, Annotated Code of Maryland, that is titled and registered in the State.4) “Tax Credit Certificate” means a certificate issued by the Administratio
11.15.36.03.htm 11.15.36.03. 03 Applying for a Tax Credit Certificate.. A. An individual or a corporation seeking a Tax Credit Certificate shall apply for a certificate in a format prescribed by the Administration.B. An applicant for a Tax Credit Certificate shall provide the Administration with a completed application, including the title number of the vehicle for which credit is sought.
11.15.36.04.htm 11.15.36.04. 04 Issuance of a Tax Credit Certificate.. A. In accordance with the Tax-General Article, §10-734.1, Annotated Code of Maryland, the Administration shall issue a Tax Credit Certificate.B. The Administration may not issue a Tax Credit Certificate, for any taxable year, if:. 1) The required documents are not furnished or the information is incomplete; or. 2) The aggregate amount of Tax Credit Certificates exceeds the amount as set forth under Tax-General Article, §10-734.1(c)2)
11.15.36.9999.htm 11.15.36.9999. Administrative History Effective date: September 25, 2017 (44:19 Md. R. 897).
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