1. A. Application. An applicant shall submit:

   1. (1) A completed application to the Department on the form designated by the Department; and
   2. (2) Supporting documentation required by the Department.

2. B. The Department shall:

   1. (1) Approve applications during the application period;

   2. (2) Approve the application if the:

      1. (a) Application is complete; and
      2. (b) Applicant is determined to be eligible;

   3. (3) Disapprove the application if the:

      1. (a) Application is incomplete;
      2. (b) Applicant fails to provide sufficient information or documentation to determine eligibility;
      3. (c) Applicant provides the appropriate documentation but is determined ineligible; or
      4. (d) The funds available for that tax year are expended; and
   4. (4) Provide the applicant with written notice of the final disposition of the application within 45 calendar days.

Authority: Tax-General Article, §10-742, Annotated Code of Maryland

Effective date: October 31, 2022 (49:22 Md. R. 979)