1. A. For the purpose of permitting an individual who participates in an agency’s program to apply for the subtraction modification under Tax-General Article, §10-208, Annotated Code of Maryland, an agency’s program is required to be approved by the Commission.

2. B. Commission approval of an agency’s program, at a minimum, requires:

   1. (1) The program to comply with the definition of a police auxiliary or reserve volunteer program in Regulation .02 of this chapter;
   2. (2) The program to be incorporated in the agency’s rules and regulations;
   3. (3) The program to be supervised by a permanent agency employee;
   4. (4) An individual to successfully complete a related orientation or training program before the agency may approve the individual to participate in the program;
   5. (5) The agency to maintain a list of individuals approved to participate in the program;
   6. (6) That an individual is not compensated, except reimbursement for nominal expenses and meals, for participation in the program; and
   7. (7) The agency to maintain information concerning program approval and an individual’s program participation necessary to support reporting requirements under Tax-General Article, §§10-208(l)(3) and (5), Annotated Code of Maryland, and Regulation .07 of this chapter.

Authority: Correctional Services Article, §2-109; Public Safety Article, §3-208(a); Tax-General Article, §10-208; Annotated Code of Maryland

Effective date: November 12, 2012 (39:22 Md. R. 1429)