The Secretary may waive or vary particular provisions of this chapter to the extent that the waiver is not inconsistent with Tax-General Article, §10-732, Annotated Code of Maryland.

Authority: Tax-General Article, §§2-103 and 10-732; Economic Development Article, §2-108; Annotated Code of Maryland

Effective date: December 23, 2013 (40:25 Md. R. 2071)