# COMAR Title 01 — Executive Department

## Subtitle 02 — Secretary of State

### Chapter 11 — Maryland Safe at Home Address Confidentiality Program

#### Regulation .17 State Income Tax.

*COMAR 01.02.11.17*

If a participant uses the substitute address when filing a State income tax return, the participant shall disclose the actual Maryland county and actual city, town, or taxing area.