1. A. The Department of Assessments and Taxation has established specific procedures for applicants to complete the Homeowners' Tax Credit application.

2. B. Application Procedures Listed.

   1. (1) An applicant shall submit with the application form copies of the federal income tax return and accompanying schedules and forms.
   2. (2) An applicant who has a substantial ownership interest in a business or partnership shall submit a complete copy of the federal tax return filed for that business or partnership.
   3. (3) An applicant may be requested to complete an affidavit to substantiate any information reported on the application.
   4. (4) An applicant seeking to exclude the income of a spouse on the basis of a marital separation shall complete an affidavit setting forth the date separation occurred and stating the unlikelihood of the spouse returning to the dwelling house.
   5. (5) An applicant not filing by the September 1 deadline shall complete an affidavit stating the reason for the untimely filing if the application is to be considered for an extension.
   6. (6) An applicant who can submit proof that the applicant is a home purchaser under Tax-Property Article, §9-104(k-1), Annotated Code of Maryland, may file an application by June 30 of the taxable year for which the credit is sought.
   7. (7) An applicant who, pursuant to a court order or separation agreement, permits a spouse, former spouse, or children of that person to reside in the dwelling house without payment of rent, shall submit with the application a copy of the court order.
   8. (8) An applicant who refuses to submit any information required under Tax-Property Article, §9-104, Annotated Code of Maryland, and the regulations, shall be denied a tax credit for failure to substantiate the income reported.
   9. (9) An applicant who provides false or misleading information to the Department may be denied a tax credit.
3. C. The Department may establish additional application procedures which do not appear here, if considered necessary and if not inconsistent with the regulations.

Authority: Tax-Property Article, §§2-201, 2-202, and 9-104, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulations .01—.03 amended effective March 11, 1996 (23:5 Md. R. 384)

Regulation .04 adopted as an emergency provision effective June 1, 2000 (27:14 Md. R. 1339); adopted permanently effective December 11, 2000 (27:24 Md. R. 2199)

Annotation: COMAR 18.07.01.03 cited in Wargo v. State, 62 Md. App. 620 (1985), in which the requirement that an applicant for the homeowners' tax credit provide a copy of his or her federal income tax return was upheld.