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

2. B. Application Procedures Listed.

   1. (1) An applicant shall submit with the application form copies of his federal income tax return and accompanying schedules and forms.
   2. (2) An applicant may be requested to complete an affidavit to substantiate any information reported on the application.
   3. (3) 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 unit.
   4. (4) An applicant may be required to submit proof of the leasehold interest.
   5. (5) An applicant who refuses to submit any information required under Tax-Property Article, §9-102, Annotated Code of Maryland, and the regulations, shall be denied a tax credit for failure to substantiate the application.
   6. (6) 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 promulgated regulations.

Authority: Tax-Property Article, §§2-201, 2-202, and 9-102, 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)