Md. Code Regs. 10.01.01.05 - Verification and Audit of Income Tax Credits
A. The Department may:
(1) Request from an applicant or preceptor additional information to verify statements in an application for an income tax credit; and
(2) Use independent verification, such as a preceptor list and preceptor completion letters received by the medical and nursing schools, to verify information reported on an application for an income tax credit.
B. The Comptroller shall retain its audit authority under Tax-General Article, Annotated Code of Maryland.
Notes
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