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us-md/regulation/title-03/subtitle-04/chapter-10 — Chapter 10. Maryland Research and Development Tax Credit · Axiom
Axiom
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Maryland
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Regulations
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Title 03
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Subtitle 04
Chapter 10. Maryland Research and Development Tax Credit
14 sections
COMAR 03.04.10.01. Definitions.
COMAR 03.04.10.02. Calculation of Credit.
COMAR 03.04.10.03. Calculation of Credit for Partial or Short Tax Year.
COMAR 03.04.10.04. Maximum Annual Credits.
COMAR 03.04.10.05. Application for Credit.
COMAR 03.04.10.06. Certification of Credit.
COMAR 03.04.10.07. Claiming the Credit.
COMAR 03.04.10.08. Carryover of Tax Credits.
COMAR 03.04.10.09. Affiliated Corporations and Entities Under Common Control.
COMAR 03.04.10.10. Mergers and Acquisitions.
COMAR 03.04.10.11. Short Taxable Years.
COMAR 03.04.10.12. Addition Modifications.
COMAR 03.04.10.13. Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts.
COMAR 03.04.10.14. Continuity if Federal Provisions Repealed or Terminate.
