Md. Code Regs. 12.04.07.04

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

Section 12.04.07.04 - Application for Commission Approval and Renewal of Approval of an Agency Program

A. An agency applying for Commission approval of a program for the purpose of the subtraction modification under Tax-General Article, §10-208(l), Annotated Code of Maryland, shall:

(1) Apply to the Commission using a form or in a format approved by the Commission;

(2) Submit the application to the Deputy Director; and

(3) Provide with the application:

(a) A copy of the agency's rules or regulations into which the program is incorporated; and

(b) Other information that the Commission or the Deputy Director may require.

B. Approval - Application for Commission Approval of an Agency Program.

(1) Upon receipt of an application under §A of this regulation, the Deputy Director, on behalf of the Commission, shall approve a program if the:

(a) Application is completed according to Commission requirements;

(b) Application contains sufficient information supporting that the program meets Commission requirements under this chapter and requirements under Tax-General Article, §10-208(l), Annotated Code of Maryland; and

(c) Program complies with other requirements of this chapter and State law or regulation.

(2) Following approval of an application, the Deputy Director shall:

(a) Establish a date when the program's approval expires, which shall be a maximum of 4 years from the date the program was approved; and

(b) Within 10 days of approval, provide written notice of the date the program was approved and approval expiration date to the:

(i) Agency that submitted the application; and

(ii) Comptroller.

C. Denial - Application for Commission Approval of an Agency Program.

(1) Upon receipt of an application under §A of this regulation, the Deputy Director, on behalf of the Commission, shall deny approval of a program if the:

(a) Application is incomplete or improperly completed; or

(b) Program does not:

(i) Meet the requirements of this chapter or requirements under Tax-General Article, §10-208(l), Annotated Code of Maryland, for a police auxiliary or reserve volunteer program; or

(ii) Otherwise comply with the requirements of this chapter or State law or regulation.

(2) Within 10 days of denying approval of an application, the Deputy Director shall provide to the agency that submitted the application for approval a written notice stating the reason for denying approval of the application.

(3) If an application submitted by an agency for Commission approval of a program is denied, the agency may:

(a) Resubmit an application for Commission approval of the program if the agency corrects the deficiencies that the Deputy Director identified justifying denial of the application for Commission program approval; or

(b) Appeal the Deputy Director's denial of the application for Commission approval of a program to the Commission as established under Regulation .05 of this chapter.

D. Renewal of Commission Approval of an Agency Program.

(1) Not less than 60 days before an agency's program approval expires, the agency shall submit a Commission-approved renewal application form to the Deputy Director if the agency seeks to renew Commission approval of the program.

(2) Upon receipt of an application under §D(1) of this regulation, the Deputy Director shall review the agency's application for renewal of Commission approval of a program for a maximum of 4 years from the date of renewal and shall:

(a) On behalf of the Commission, renew Commission approval of the program if the program meets requirements for original approval established under §B(1) of this regulation; or

(b) Deny renewal of Commission approval of the program as established under §C(1) of this regulation.

(3) Within 10 days of approving or denying an application for renewal of a Commission-approved program, the Deputy Director shall provide to the agency that submitted the renewal application and the Comptroller a written notice stating that the renewal application was:

(a) Approved and include the program renewal expiration date, which may not exceed 4 years from the date of Commission approval; or

(b) Denied and include the reason the application for program renewal was denied.

(4) If an agency's application for renewal of Commission approval is denied by the Deputy Director, the agency may:

(a) Resubmit an application for renewal of Commission approval of the program if the agency corrects the deficiencies that the Deputy Director identified justifying denial of the application for renewal of Commission approval; or

(b) Appeal the Deputy Director's denial of the application for renewal of Commission approval to the Commission as established under Regulation .05 of this chapter.

Md. Code Regs. 12.04.07.04