The Secretary may waive or vary particular provisions of this chapter to the extent that the waiver is not inconsistent with the Act if:

1. A. Conformance to the requirement of any federal, State, or local program necessitates waiver or variance of a regulation; or
2. B. In the determination of the Secretary, the application of a regulation in a specific case or in an emergency situation would be inequitable or contrary to the purposes of the Act.

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)