COMAR 03.04.15.02 — § 2 Electronic Filing Requirements.

.02 Electronic Filing Requirements.
A.
Any taxpayer claiming a business tax credit, an excess carryover of a business tax credit, or a recapture of a business tax credit shall claim the credit on an electronically filed original or amended Maryland income tax return.
B.
Any taxpayer claiming any business tax credit requiring certification, any excess carryover of a business tax credit requiring certification, or any recapture of a business tax credit requiring certification shall electronically file the required certification and any required attachments for the credit as a binary attachment with the electronically filed original or amended Maryland income tax return.