# COMAR 24.05.20.03: COMAR 24.05.20.03. Scope and Administration

> Maryland · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_03

## Section

- **Citation:** COMAR 24.05.20.03
- **Heading:** COMAR 24.05.20.03. Scope and Administration
- **Jurisdiction:** Maryland
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Code of Maryland Regulations / Title 24 DEPARTMENT OF COMMERCE / Subtitle 05 ECONOMIC DEVELOPMENT / Chapter 20 Job Creation Tax Credit / COMAR 24.05.20.03

## Text

Certification for the job creation tax credit is administered by the Secretary of Commerce. The Comptroller of the Treasury, the Department of Assessments and Taxation, and the Insurance Commissioner shall administer the tax credit.

## Nearby sections

- [COMAR 24.05.20.01 COMAR 24.05.20.01. Objective](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_01.md)
- [COMAR 24.05.20.02 COMAR 24.05.20.02. Purpose](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_02.md)
- [COMAR 24.05.20.03 COMAR 24.05.20.03. Scope and Administration](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_03.md)
- [COMAR 24.05.20.04 COMAR 24.05.20.04. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_04.md)
- [COMAR 24.05.20.05 COMAR 24.05.20.05. Notification Required](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_05.md)
- [COMAR 24.05.20.06 COMAR 24.05.20.06. Certification Procedures](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_06.md)
- [COMAR 24.05.20.07 COMAR 24.05.20.07. Eligible Business Activities](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_07.md)
- [COMAR 24.05.20.08 COMAR 24.05.20.08. Amount of Tax Credit](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_08.md)
- [COMAR 24.05.20.09 COMAR 24.05.20.09. Carryover of Tax Credit](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_09.md)
- [COMAR 24.05.20.10 COMAR 24.05.20.10. Recapture Provisions](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_10.md)
- [COMAR 24.05.20.11 COMAR 24.05.20.11. Information Required from Entity](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_11.md)
- [COMAR 24.05.20.12 COMAR 24.05.20.12. Confidentiality Protections for Business Entities](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_12.md)
- [COMAR 24.05.20.14 COMAR 24.05.20.14. Waiver](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_03. Check the current official text before relying on it. Not legal advice.