1. A. The Department may:

   1. (1) Request from an HEZ practitioner or employer additional information to verify statements in preliminary and final applications for the income tax credit and the hiring tax credit; and
   2. (2) Use independent verification to verify information reported on a preliminary or final application for an income tax credit or a hiring tax credit.
2. B. The Comptroller retains its audit authority under Tax-General Article, Annotated Code of Maryland.

Authority: Health-General Article, Title 20, Subtitle 14; Tax-General Article, §10-731; Annotated Code of Maryland

Effective date:

Regulations .01—.05 adopted as an emergency provision effective January 13, 2014 (41:3 Md. R. 200); adopted permanently effective April 28, 2014 (41:8 Md. R. 473)

Regulation .03B amended effective December 22, 2014 (41:25 Md. R. 1485)

Regulation .05A amended effective December 22, 2014 (41:25 Md. R. 1485)

Regulation .06 adopted effective December 22, 2014 (41:25 Md. R. 1485)