Chapter 34.04.07 - Historic Revitalization Tax Credit Certifications;

  1. § 34.04.07.01 - Scope
  2. § 34.04.07.02 - Definitions
  3. § 34.04.07.03 - The Historic Revitalization Tax Credit Program
  4. § 34.04.07.04 - Certification of Structures as Certified Historic Structures (Part 1)
  5. § 34.04.07.05 - Procedures for Application for and Review of Certifications of Eligibility of Certified Historic Structure Rehabilitations (Part 2)
  6. § 34.04.07.06 - Procedures for Certification of Completed Rehabilitation (Part 3)
  7. § 34.04.07.07 - Administrative Review
  8. § 34.04.07.08 - Determining Disqualifying Work; Recapture of Tax Credits
  9. § 34.04.07.09 - General Provisions

Notes

Effective date: January 14, 1999 (26:1 Md. R. 23)
Regulation .01 amended as an emergency provision effective January 3, 2005 (32:4 Md. R. 404); amended permanently effective April 11, 2005 (32:7 Md. R. 676)
Regulation .02B amended as an emergency provision effective June 1, 2004 (31:16 Md. R. 1249); emergency status expired December 1, 2004
Regulation .02B amended as an emergency provision effective January 3, 2005 (32:4 Md. R. 404); amended permanently effective April 11, 2005 (32:7 Md. R. 676)
Regulation .04 amended as an emergency provision effective November 24, 2003 (30:25 Md. R. 1841); emergency status expired May 22, 2004
Regulation .04 amended as an emergency provision effective June 1, 2004 (31:17 Md. R. 1249); emergency status expired December 1, 2004
Regulation .04 amended as an emergency provision effective January 3, 2005 (32:4 Md. R. 404); amended permanently effective April 11, 2005 (32:7 Md. R. 676)
Regulation .04E amended as an emergency provision effective June 29, 2005 (32:15 Md. R. 1313); amended permanently effective October 10, 2005 (32:20 Md. R. 1655)
Regulation .05 amended as an emergency provision effective January 3, 2005 (32:4 Md. R. 404); amended permanently effective April 11, 2005 (32:7 Md. R. 676)
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Chapter recodified from COMAR 05.08.08 to COMAR 34.04.07
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Chapter revised as an emergency provision effective August 4, 2010 (37:18 Md. R. 1212); revised permanently effective October 4, 2010 (37:20 Md. R. 1396)
Regulation .04E amended as an emergency provision effective October 5, 2011 (38:23 Md. R. 1418); amended permanently effective November 28, 2011 (38:24 Md. R. 1504)
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Regulations .01-.07 repealed and new Regulations .01-.08 adopted as an emergency provision effective January 1, 2015 (42:1 Md. R. 16); adopted permanently effective February 16, 2015 (42:3 Md. R. 318)
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Regulations .01-.08 repealed and new Regulations .01-.09 adopted effective September 12, 2016 (43:18 Md. R. 1019)
Regulation .01 amended effective December 16, 2019 (46:25 Md. R. 1132)
Regulation .02B amended effective February 12, 2018 (45:3 Md. R. 159); March 25, 2019 (46:6 Md. R. 347); December 16, 2019 (46:25 Md. R. 1132); September 21, 2020 (47:19 Md.R. 850)
Regulation .03 amended effective December 16, 2019 (46:25 Md. R. 1132)
Regulation .03C-E amended effective March 25, 2019 (46:6 Md. R. 347)
Regulation .03D amended effective September 21, 2020 (47:19 Md.R. 850)
Regulation .04C amended effective December 16, 2019 (46:25 Md. R. 1132)
Regulation .05 amended effective March 25, 2019 (46:6 Md. R. 347); December 16, 2019 (46:25 Md. R. 1132)
Regulation .05A-C amended effective February 12, 2018 (45:3 Md. R. 159)
Regulation .05C amended effective September 21, 2020 (47:19 Md.R. 850)
Regulation .06 amended effective December 16, 2019 (46:25 Md. R. 1132)
Regulation .06C, E amended effective March 25, 2019 (46:6 Md. R. 347)
Regulation .06G adopted effective September 21, 2020 (47:19 Md.R. 850)
Regulation .08 amended effective December 16, 2019 (46:25 Md. R. 1132)
Regulation .02 amended effective December 13, 2021 (48:25 Md. R. 1071 - 1098)

Authority: State Finance and Procurement Article, § 5A-303, Annotated Code of Maryland

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