<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".05" citation="COMAR 10.01.01.05" title_num="10" subtitle_num="01" chapter_num="01" heading="Verification and Audit of Income Tax Credits.">
  <paragraph num="A.">
    <text>The Department may:</text>
    <paragraph num="(1)">
      <text>Request from an applicant additional information to verify statements in an application; and</text>
    </paragraph>
    <paragraph num="(2)">
      <text>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.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>The Comptroller shall retain its audit authority under Tax-General Article, Annotated Code of Maryland.</text>
  </paragraph>
</regulation>