1. A. Minimum Record-Keeping Requirements.

   1. (1) An agency that has a Commission-approved program, shall maintain records for each calendar year that includes information on each individual participating in the agency’s Commission-approved program as required under Tax-General Article, §10-208(l)(3)(i), Annotated Code of Maryland.

   2. (2) Information required to be maintained under §A(1) of this regulation shall, at a minimum, include:

      1. (a) The individual’s full name;
      2. (b) The individual’s Social Security Number;
      3. (c) The total hours of service worked by the individual for the agency’s Commission-approved program that itemizes service hours worked for each month; and
      4. (d) Other information the Commission or the Comptroller may require.

2. B. Report to be Provided to Active Status Individuals.

   1. (1) As required under Tax-General Article, §10-208(l)(3)(ii), Annotated Code of Maryland, on or before February 15 of each year, an agency that has a Commission-approved program shall provide a written report to each individual who the agency determines meets active status requirements in the agency’s Commission-approved program between January 1 and December 31 of the preceding year.

   2. (2) The report under §B(1) of this regulation shall:

      1. (a) Be in a format approved by the Commission;
      2. (b) Identify the individual to whom the report pertains by using the information maintained under §A(2) of this regulation;
      3. (c) Include information for only the identified individual; and

      4. (d) Include a certification signed by an authorized official of the agency stating that the identified individual is qualified to apply for the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland, on the basis that the individual has, between January 1 and December 31 of the preceding year:

         1. (i) Participated in a Commission-approved program;
         2. (ii) Met requirements of Tax-General Article, §10-208(l)(2), Annotated Code of Maryland, to be considered a qualifying police auxiliary or reserve volunteer; and
         3. (iii) Met minimum requirements for active status as defined under Regulation .02 of this chapter.

3. C. Agency’s Annual Report to the Commission and Comptroller.

   1. (1) On or before October 1 each year, an agency maintaining information under §A(2) of this regulation shall submit a report to the:

      1. (a) Commission, on behalf of the Department of Public Safety and Correctional Services; and
      2. (b) Comptroller.

   2. (2) The report under §C(1) of this regulation shall:

      1. (a) Be in a format approved by the Commission;
      2. (b) Include a statement signed by an authorized official of the agency certifying that the information provided is correct; and

      3. (c) Provide the information that the agency maintains under §A(2) of this regulation for the period of January 1 through December 31 of the preceding year for each individual who the agency determined:

         1. (i) Qualified to apply for the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland; and
         2. (ii) Met minimum requirements for active status as defined under Regulation .02 of this chapter, but was not qualified to apply for the subtraction modification under Tax-General Article, §10-208(l), Annotated Code of Maryland.

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)