Application. By September 15 of the calendar year following the end of the taxable year in which the Maryland qualified research and development expenses were incurred, a business entity shall submit to the Department a completed application for certification on the form prescribed by the Department. The business entity shall provide the following information: The business entity's name and address; The business entity's federal identification number; The beginning and ending dates of the business entity's fiscal year, or, if a partial year, then the fraction of a year for which the credit is being claimed; The North American Industrial Classification System (NAICS) code number for the business entity; The amount of the research and development expenses eligible for the federal research and development credit for the current and each of the previous 4 tax years and the corresponding average for the previous 4 tax years; The amount of Maryland qualified research and development expenses for the current tax year, the previous 4 tax years, and the corresponding average for the previous 4 tax years; The basic credit being applied for in the current tax year, before allocation and certification by the Department; The growth credit being applied for in the current tax year; The Maryland base percentage; The Maryland base amount or Maryland adjusted base amount; and Any other information required by the Department. The Department may require that the information required by this regulation be verified by an independent auditor retained by the business entity.