Md. Code Regs. 18.06.03.01

Current through Register Vol. 51, No. 22, November 1, 2024

Section 18.06.03.01 - Legal Residence

A. Definition.

(1) In this chapter, the following term has the meaning indicated.

(2) Term Defined. "Legal residence", as set forth in Tax-Property Article, §7-208, Annotated Code of Maryland, has the same meaning as "principal residence" as that term is defined in COMAR 18.07.03.01.

B. The Department may request documentation to verify that a dwelling house is the legal or principal residence of an applicant. This documentation may include, but is not limited to, requiring an applicant to execute a sworn affidavit regarding residency for purposes of voting, driver's license address, and income tax filing. Failure to provide the requested information within 30 days of the date of a request shall result in a dwelling house being designated as not a legal or principal residence for purposes of the exemption provided in Tax-Property Article, §7-208, Annotated Code of Maryland.

C. A dwelling house in this State will not qualify as the legal or principal residence of an applicant if another dwelling is the applicant's legal or principal residence, either within or outside the State.

Md. Code Regs. 18.06.03.01

Regulation .01 adopted effective 51:8 Md. R. 368, eff. 4/29/2024.