# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 11 — Arts and Entertainment Districts

#### Regulation .05 Procedures.

*COMAR 03.04.11.05*

A. An individual claiming the subtraction shall complete Form 502AE and attach the form to the Maryland individual income tax return.

B. Individuals claiming the subtraction shall maintain receipts, books, accounts, and any other documentation relating to the sale, publication, production, or performance of artistic work by an artist.