Md. Code Regs. 10.61.01.05

Current through Register Vol. 51, No. 25, December 13, 2024

Section 10.61.01.05 - Verification and Audit of Income Tax Credits and Hiring Tax Credits

A. The Department may:

(1) Request from an HEZ practitioner or employer additional information to verify statements in preliminary and final applications for the income tax credit and the hiring tax credit; and

(2) Use independent verification to verify information reported on a preliminary or final application for an income tax credit or a hiring tax credit.

B. The Comptroller retains its audit authority under Tax-General Article, Annotated Code of Maryland.

Md. Code Regs. 10.61.01.05

Regulations 05 adopted as an emergency provision effective January 13, 2014 (41:3 Md. R. 200); adopted permanently effective April 28, 2014 (41:8 Md. R. 473)
Regulation .05 amended effective 41:25 Md. R. 1485, eff.12/22/2014