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At loans for bad credit online 30 days prior to making an investment in a QMCC, a qualified investor must submit an application to the Maryland Department of Commerce for an initial tax credit certificate. The credit is subject to recapture if within 2 years loans for bad credit online the close of the taxable year in which the credit is claimed; 1 the qualified investor sells, transfers or otherwise disposes of the ownership interest in the QMCC that gave rise to the credit; 2 loans for bad credit online QMCC ceases operating as an active business or distributes the equity investment; 3 the QMCC is not duly organized and existing within 4 months of receiving the qualified investment.
The amount of recapture is entered onto line 5, Part H-I. The credit may also be subject to a recapture if the certificate is rescinded by the Maryland Department of Commerce due to the qualified investor failing to provide the required notice to the Maryland Department of Commerce of having made the investment, or if the Maryland Department of Commerce revokes the final certification due to false representations made in connection with the application for the certification.
See Form instructions. For a member of the PTE to be allowed the credit, the http://blogcredit.website/michigan/payday-loan-no-credit-check-las-vegas.html must complete the Form CR section of their electronically-filed Maryland return and http://blogcredit.website/antonio/one-nevada-credit-union-auto-loan-rates.html a copy of the final certification from the Maryland Department of Commerce and Maryland Schedule K-1 showing the allocated share of the credit amount.