A. The Department may:
- (1) Request from an applicant additional information to verify statements in an application; and
- (2) Use independent verification, such as a preceptor list and preceptor completion letters received by the medical and nursing schools, to verify information reported on an application for an income tax credit.
- B. The Comptroller shall retain its audit authority under Tax-General Article, Annotated Code of Maryland.
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)