The Secretary may waive or vary particular provisions of this chapter to the extent that the waiver is not inconsistent with Tax-General Article, §10-735, Annotated Code of Maryland.

Authority: Tax General Article, §§2-103 and 10-735; Economic Development Article, §2-108; Annotated Code of Maryland

Effective date: February 3, 2014 (41:2 Md. R. 92)