Md. Code Regs. 03.04.11.05

Current through Register Vol. 51, No. 12, June 14, 2024

Section 03.04.11.05 - Procedures

A. An individual claiming the subtraction shall complete Form 502AE and attach the form to the Maryland individual income tax return.

B. Individuals claiming the subtraction shall maintain receipts, books, accounts, and any other documentation relating to the sale, publication, production, or performance of artistic work by an artist.

Md. Code Regs. 03.04.11.05

Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)