For any taxable year, if a qualified business entity claims the project tax credit authorized under this subtitle, the qualified business entity may not also claim a credit authorized under Subtitle 3 of this title.
Structure Maryland Statutes
Division I - Secretary of Commerce and Department of Commerce
Title 6 - Economic Development Tax Incentives
Subtitle 4 - One Maryland Economic Development Tax Credit
Section 6-402 - Qualification; Certification
Section 6-403 - Project Tax Credit
Section 6-404 - Reduction of Tax Revenue
Section 6-405 - Prohibiting Qualified Business Entity Claiming Credit Under Subtitle 3