Section 11-1103 - Tax credit claims.
§ 11-1103. Tax credit claims.
(a) In general.- After receiving the certification in accordance with § 11-1102(d) of this subtitle, and in accordance with § 11-1107 of this subtitle, a qualified employer may claim an income tax credit in the amount provided in that certification.
(b) Requirements.- To claim the credit certified under § 11-1102(d) of this subtitle, a qualified employer shall submit to the Comptroller:
(1) a tax return for the taxable year to which the certification applies, claiming the credit; and
(2) a copy of the Department's certification of the approved credit amount.
[2010, ch. 1.]