Maryland § 6-1002
Full text of Maryland Maryland Code § 6-1002, with citation guidance and answers to common questions.
§ 6-1002.
(a) There is an Opportunity Zone Enhancement Program in the Department.
(b) (1) The Department shall administer the tax credit enhancements offered under the Program.
(2) The enhancements offered under the Program shall be applicable to all taxable years beginning after December 31, 2018, but before January 1, 2027.
(c) (1) The Department shall publish on its website information about the Program and information reported by a qualified opportunity fund receiving enhanced tax credits under the Program.
(2) The information published on the website:
(i) shall be itemized by qualified opportunity zone;
(ii) shall be summarized in the aggregate; and
(iii) may not include any proprietary or confidential information.
(d) The Department, in consultation with the Department of Housing and Community Development, shall adopt regulations to carry out this subtitle, including criteria and procedures for determining eligibility for a Level 1 or Level 2 opportunity zone enhancement.
Frequently Asked Questions About Maryland § 6-1002
What does Maryland Code § 6-1002 cover?
Section 6-1002 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 6-1002?
A common citation format is "Maryland Code § 6-1002" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 6-1002 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.