Definition. “Commercial forest land” means land that is: Capable of growing more than 20 cubic feet of wood per acre per year; and Available for the application of scientific forest management practices for the primary purpose of growing and harvesting forest tree species. Purpose. These regulations apply to all reforestation and timber stand improvement practices conducted for the purpose of growing and harvesting forest tree species on 3 to 1,000 acres of land which is, or will become, a portion of commercial forest land which totals from 3 to 1,000 acres, owned or leased. These regulations do not apply to practices related to the establishment or production of ornamental and Christmas trees. Practices. Reforestation includes the planting of open ground, the replanting of harvested forest land and the establishment of natural regeneration through natural seeding or sprout regrowth. Reforestation includes the planting of seedlings to supplement natural growth, using a combination of mechanical or chemical site preparation methods, prescribed burning, planting, seeding, seedling release and animal control methods. It will result in the establishment of 400 or more healthy sprouts and seedlings per acre of commercially desirable species, well spaced and free to grow. Timber stand improvement includes any combination of accepted forestry practices, as described in Natural Resources Article, §5-219(a)(3), Annotated Code of Maryland, which are necessary to maintain or improve the rate of growth, tree form, tree quality, stand health or stand composition, which are of a long term nature, not designed solely to insure regeneration or which do not result in immediately saleable forest products. To receive certification, all practices may not be less than 3 acres and not more than 1,000 acres in size and be conducted pursuant to a plan prepared by a professional forester licensed by the State. Chemicals shall be applied as specified by label instructions and in accordance with standards established by the Maryland Department of Agriculture. The growth and culture of ornamental and Christmas trees are not acceptable practices. Costs. During the year of initial certification, a taxpayer may subtract all direct costs of reforestation and timber stand improvement, less the amount received through federal cost share programs, from his federal adjusted gross income on his Maryland return. During the year of final certification, a taxpayer may subtract from his federal adjusted gross income all eligible costs from initial certification plus twice the cost of any supplemental reforestation and timber stand improvement measures after first subtracting the amount received from these supplemental measures through federal cost share programs. All direct costs associated with certified reforestation and timber stand practices such as the costs of tools and machinery, including depreciation resulting from use in the implementation of practices, labor, consultant fees, chemicals including herbicides, insecticides, rodenticides, animal repellents and fertilizer, seed and seedlings may be included in calculating the cost of the project. The costs of the taxpayer's own labor and the cost of fencing, road building, or performance beyond that needed to insure the practice will serve its primary purpose are not eligible. Practices which have failed due to unusual circumstances, as certified by a professional forester registered by the State, may be repeated a maximum of two additional times before costs may no longer be subtracted for income tax purposes. Initial Certification. Only those practices which meet the minimum standards established in these regulations at a reasonable cost are eligible for initial certification by a professional forester licensed by the State. Certification shall be recorded on forms supplied by the Department and: Include all pertinent information relating to the ownership, practice, completion date, cost, participation in federal cost sharing programs; Bear the signature of the taxpayer and the signature and stamp of the certifying forester. Copies of the initial certification forms shall be distributed as follows: Department — original; Taxpayer — two copies; Comptroller of the Treasury — one copy. The taxpayer shall submit one copy of the initial inspection report form with the Maryland State Income Tax form when claiming a subtraction modification to federal adjusted gross income for reforestation or timber stand improvement. Final Certification. The taxpayer shall request final certification by a representative of the Department within 2 years of initial certification. Final certification shall be granted if the practice meets the minimum standards established under these regulations within 2 years of initial certification. A practice which does not meet the minimum standards within 2 years may be extended for an additional period of time as specified in a plan prepared by a professional forester licensed by the State. A practice which has been successfully completed at the end of an approved extension shall be granted final certification. A practice which has been attempted in good faith for a total of three times and does not meet minimum standards due to unusual natural or man-made circumstances shall be granted final certification, specifying the reasons for unsuccessful completion. Final certification shall: Be recorded on forms prepared by the Department by a representative of the Department indicating all pertinent information relating to the ownership, practice, completion date, cost, participation in federal cost sharing programs; and Bear the signature of the taxpayer and the signature and stamp of certifying forester. Copies of the final certification report forms shall be distributed as follows: Department — original; Taxpayer — two copies; Comptroller of the Treasury — one copy. The taxpayer shall submit one copy of the final inspection report form with the Maryland State Income Tax form when claiming a subtraction modification to federal adjusted gross income for reforestation or timber stand improvement. Decertification. A practice will be decertified if: It fails to meet the minimum standards established in these regulations within 2 years of the date of initial certification; and The taxpayer fails to submit a plan to the Department for continuation of the project. A practice will be decertified if the property does not remain as commercial forest land for 15 years after final certification unless the change in land use was brought about by a transfer at death or other involuntary conversion. A change in land use to a portion of the property will result in a decertification of only that portion of the property with costs distributed accordingly unless the remaining forest land is less than 3 contiguous acres, in which case the entire practice will be decertified. Decertification will: Be recorded on forms provided by the Department by a representative of the Department; Include all pertinent information regarding the practices such as ownership, practice, completion date, cost, certification dates; and Bear the signature and stamp of the decertifying forester. Copies of the decertification report shall be distributed as follows: Department — original; Taxpayer — two copies; Comptroller of the Treasury — one copy. Repayment. The taxpayer shall submit one copy of the decertification report form with the Maryland State Income Tax form when repaying all subtraction modification claimed for the decertified forest practice. Repayment shall be in the form of additional modification to the federal adjusted gross income for the year of decertification. Inspection. The Department shall review those projects receiving final certification at intervals of not more than 5 years, for a period of 15 years after the date of final certification to insure continuation of the project as specified by law.