Md. Code Regs. 12.04.07.07

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

Section 12.04.07.07 - Required Police Auxiliary or Reserve Volunteer Program Record Keeping and Reporting

A. Minimum Record-Keeping Requirements.

(1) An agency that has a Commission-approved program, shall maintain records for each calendar year that includes information on each individual participating in the agency's Commission-approved program as required under Tax-General Article, §10-208(l)(3)(i), Annotated Code of Maryland.

(2) Information required to be maintained under §A(1) of this regulation shall, at a minimum, include:

(a) The individual's full name;

(b) The individual's Social Security Number;

(c) The total hours of service worked by the individual for the agency's Commission-approved program that itemizes service hours worked for each month; and

(d) Other information the Commission or the Comptroller may require.

B. Report to be Provided to Active Status Individuals.

(1) As required under Tax-General Article, §10-208(l)(3)(ii), Annotated Code of Maryland, on or before February 15 of each year, an agency that has a Commission-approved program shall provide a written report to each individual who the agency determines meets active status requirements in the agency's Commission-approved program between January 1 and December 31 of the preceding year.

(2) The report under §B(1) of this regulation shall:

(a) Be in a format approved by the Commission;

(b) Identify the individual to whom the report pertains by using the information maintained under §A(2) of this regulation;

(c) Include information for only the identified individual; and

(d) Include a certification signed by an authorized official of the agency stating that the identified individual is qualified to apply for the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland, on the basis that the individual has, between January 1 and December 31 of the preceding year:

(i) Participated in a Commission-approved program;

(ii) Met requirements of Tax-General Article, §10-208(l)(2), Annotated Code of Maryland, to be considered a qualifying police auxiliary or reserve volunteer; and

(iii) Met minimum requirements for active status as defined under Regulation .02 of this chapter.

C. Agency's Annual Report to the Commission and Comptroller.

(1) On or before October 1 each year, an agency maintaining information under §A(2) of this regulation shall submit a report to the:

(a) Commission, on behalf of the Department of Public Safety and Correctional Services; and

(b) Comptroller.

(2) The report under §C(1) of this regulation shall:

(a) Be in a format approved by the Commission;

(b) Include a statement signed by an authorized official of the agency certifying that the information provided is correct; and

(c) Provide the information that the agency maintains under §A(2) of this regulation for the period of January 1 through December 31 of the preceding year for each individual who the agency determined:

(i) Qualified to apply for the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland; and

(ii) Met minimum requirements for active status as defined under Regulation .02 of this chapter, but was not qualified to apply for the subtraction modification under Tax-General Article, §10-208(l), Annotated Code of Maryland.

Md. Code Regs. 12.04.07.07