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 Administration that certifies, a vehicle owner meets the requirements to claim a credit against the State Income Tax for the expense of registering the qualified vehicle in the State during the taxable year, as set forth under this chapter and in Tax-General Article, §10-734.1, Annotated Code of Maryland.