1. A. Applicant.

   1. (1) By the published deadlines, on the form designated by the Department, an applicant shall:

      1. (a) Submit a complete application to the Department;
      2. (b) Facilitate submission of application components by all contributors; and
      3. (c) Provide any supporting documentation as requested by the Department.
   2. (2) An applicant may voluntarily withdraw the application without prejudice.
   3. (3) An applicant may submit a new application subject to §B of this regulation.
2. B. The Department shall receive applications by January 5 for the previous taxable year during which rotations were completed.

3. C. The Department shall:

   1. (1) Accept applications received during the application period for Department review;

   2. (2) Approve the application if the:

      1. (a) Application is complete;
      2. (b) Applicant is determined to be eligible; and
      3. (c) Funds are available in the appropriate Fund based on precepted student type;

   3. (3) Disapprove an application if the application:

      1. (a) Fails to provide sufficient information or comply with requested documentation to determine eligibility;
      2. (b) Has the appropriate documentation but is determined to be ineligible; or
      3. (c) Does not satisfy the requirements established by law or the Department; and
   4. (4) Provide the applicant with written notice of the final disposition of the application within 45 calendar days of receipt of an application.

4. D. Appeal of Disapproval of Application.

   1. (1) An applicant may appeal the decision to disapprove an application by submitting an appeal request in writing to the Department within 30 calendar days of the date on the notice of the disapproved application.

   2. (2) If an applicant submits an appeal, the Department, within 60 calendar days of receipt of the appeal, shall:

      1. (a) Sustain or reverse the decision on the application; and

      2. (b) Provide written notice to the applicant:

         1. (i) Indicating whether the decision on the application has been sustained or reversed; and
         2. (ii) Providing an explanation of the decision.
   3. (3) An applicant may request a hearing within 10 calendar days after the date of written notice of the Department’s disapproval of an application as stated in §D(2) of this regulation. Following receipt of the request, the Department shall follow hearing procedures in accordance with COMAR 10.01.03.

   4. (4) Failure to be present for the hearing without prior notice, communication, or approval from the Department may result in:

      1. (a) The appeal nullified and decision sustained;
      2. (b) The hearing on the appeal not being rescheduled; or
      3. (c) Appropriate sanctions as determined by the Department.

Authority: Tax-General Article, §§10-738, 10-739, 10-739-1, and 10.752, Annotated Code of Maryland

Effective date: January 29, 2018 (45:2 Md. R. 68)

Chapter revised effective September 19, 2022 (49:19 Md. R. 868)

Chapter revised effective March 2, 2026 (53:4 Md. R. 184)