1. A. An individual claiming the subtraction shall complete Form 502AE and attach the form to the Maryland individual income tax return.
2. B. Individuals claiming the subtraction shall maintain receipts, books, accounts, and any other documentation relating to the sale, publication, production, or performance of artistic work by an artist.

Authority: Tax-General Article, §2-103, Annotated Code of Maryland

Effective date: November 10, 2003 (30:22 Md. R. 1577)

Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)

Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)

Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)