# COMAR 24.05.20.05: COMAR 24.05.20.05. Notification Required

> Maryland · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_24_05_20_05

## Section

- **Citation:** COMAR 24.05.20.05
- **Heading:** COMAR 24.05.20.05. Notification Required
- **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 24.05.20.05

## Text

A business entity shall notify the Department of its intent to seek certification for the tax credit before hiring any qualified employees to fill the qualified positions necessary to satisfy the requirements for a qualified business entity establishing or expanding the business facility on which the tax credit is based.

## 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_05. Check the current official text before relying on it. Not legal advice.