State Codes and Statutes
Statutes > Maryland > Economic-development > Title-6 > Subtitle-3 > 6-308§ 6-308. Regulations.
(a) In general.- Except as otherwise provided in this section, the Secretary shall adopt regulations to carry out this subtitle.
(b) Income taxes.- The Comptroller shall adopt regulations to provide for the computation, carryover, and recapture of the credit under § 10-704.4 of the Tax - General Article.
(c) Franchise taxes.- The State Department of Assessments and Taxation shall adopt regulations to provide for the computation, carryover, and recapture of the credit under §§ 8-214 and 8-411 of the Tax - General Article.
(d) Premium taxes.- The Insurance Commissioner shall adopt regulations to provide for the computation, carryover, and recapture of the credit under § 6-114 of the Insurance Article.
[An. Code 1957, art. 83A, § 5-1102(g); 2008, ch. 306, § 2.]
