Continuity if Federal Provisions Repealed or Terminate.
Code of Maryland Regulations (COMAR)
If the provisions of §41 of the Internal Revenue Code governing the federal research and development tax credit are repealed or terminate, the provisions of this chapter shall continue to operate as if the provisions of §41 of the Internal Revenue Code remain in effect, and the Maryland research and development tax credit under this chapter shall continue to be available.
Chat with this regulation using AI
Ask CiteLaw's AI Navigator anything about this regulation, verify citations, and research related authorities. Sign up for CiteLaw free today to get started.