Annual Reporting

(a) Reporting Required by the Qualifying Business . On an annual basis, the Chief Executive Officer or other authorized representative of every qualifying business that receives cash contributions from taxpayer investors shall maintain records and shall certify on a form required by the MLSC the following information:

1. each investment contribution received by the qualifying business including the name and address of the taxpayer investor making the contribution, or other claimant, if applicable, if the contribution is made by a pass-through entity, along with the dollar amount of each such contribution, and the date the contribution was made; 2. the location of the principal place of business; and 3. a list of the uses and dollar amounts to which any qualifying investment was applied or, alternatively, an attestation that no portion of any qualifying investment was used to pay dividends, fund or repay shareholders’ loans, redeem shares, and/or repay debt or pay wages or other benefits of the taxpayer investor.

(b) Reporting Required by the Taxpayer Investor . On an annual basis, a taxpayer investor that has been awarded a credit for a qualifying investment shall provide any additional information as the MLSC shall require, including but not limited to the amount of the credit claimed by the taxpayer on its return filed that year.