# COMAR 34.04.07.01: COMAR 34.04.07.01. Scope

> Maryland · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_01

## Section

- **Citation:** COMAR 34.04.07.01
- **Heading:** COMAR 34.04.07.01. Scope
- **Jurisdiction:** Maryland
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Code of Maryland Regulations / Title 34 DEPARTMENT OF PLANNING / Subtitle 04 HISTORICAL AND CULTURAL PROGRAMS / Chapter 07 Historic Revitalization Tax Credit Certifications / COMAR 34.04.07.01

## Text

This chapter establishes procedures for certification by the Director of the Maryland Historical Trust of the rehabilitation of a certified historic structure. Certification of the rehabilitation of a certified historic structure is an eligibility requirement for a taxpayer to claim a historic revitalization tax credit.

## Nearby sections

- [COMAR 34.04.07.01 COMAR 34.04.07.01. Scope](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_01.md)
- [COMAR 34.04.07.02 COMAR 34.04.07.02. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_02.md)
- [COMAR 34.04.07.03 COMAR 34.04.07.03. The Historic Revitalization Tax Credit Program](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_03.md)
- [COMAR 34.04.07.04 COMAR 34.04.07.04. Certification of Structures as Certified Historic Structures (Part 1)](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_04.md)
- [COMAR 34.04.07.05 COMAR 34.04.07.05. Procedures for Application for and Review of Certifications of Eligibility of Certified Historic Structure Rehabilitations (Part 2)](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_05.md)
- [COMAR 34.04.07.06 COMAR 34.04.07.06. Procedures for Certification of Completed Rehabilitation (Part 3)](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_06.md)
- [COMAR 34.04.07.07 COMAR 34.04.07.07. Administrative Review](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_07.md)
- [COMAR 34.04.07.08 COMAR 34.04.07.08. Determining Disqualifying Work; Recapture of Tax Credits](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_08.md)
- [COMAR 34.04.07.09 COMAR 34.04.07.09. General Provisions](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_09.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_34_04_07_01. Check the current official text before relying on it. Not legal advice.