# COMAR Title 10 — Maryland Department of Health

## Subtitle 01 — Procedures

### Chapter 01 — Income Tax Credits for Preceptors in Areas with Health Care Workforce Shortages

#### Regulation .05 Verification and Audit of Income Tax Credits.

*COMAR 10.01.01.05*

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.