- A. The Department shall require that any information provided under this chapter be verified including by an independent certified public accountant that the qualified business entity selects.
- B. Any information provided to the Comptroller or the appropriate agency by a qualified business entity in connection with eligibility for a tax credit allowed under this chapter shall be shared by the Comptroller or the appropriate agency with the Department.
- C. Information provided under §B of this regulation shall be subject to the confidentiality requirements applicable to the Comptroller or the appropriate agency.
Authority: Corporations and Associations Article, §1-203.1; Economic Development Article, §§2-108 and 6-801—6-809; Tax-General Article, §§10-741 and
11-411; Tax-Property Article §9-110; Annotated Code of Maryland
Effective date: April 4, 2022 (49:7 Md. R. 469)