Regulation .05 Verification and Audit of Income Tax Credits.
Regulation .05 Verification and Audit of Income Tax Credits.LinkCopy Citation
A.
The Department may:
(1)
Request from an applicant additional information to verify statements in an application; 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.