<?xml version='1.0' encoding='utf-8'?>
<chapter num="02" heading="Tax Compliance Regulations" title_num="10" subtitle_num="31">
  <regulation prefix="Regulation" num=".01" heading="Definitions.">
    <paragraph num="A.">
      <text>In this chapter, the following terms have the meanings indicated.</text>
    </paragraph>
    <paragraph num="B.">
      <text>Terms Defined.</text>
      <paragraph num="(1)">
        <text>“Board” means a health occupation board regulated under the Health Occupations Article, Annotated Code of Maryland, with the exception of the Board of Nursing.</text>
      </paragraph>
      <paragraph num="(2)">
        <text>“Delinquent” means the failure by a certificate holder, licensee, registration holder, or permit holder, to pay all undisputed taxes and unemployment insurance contributions, as determined by the Office of the Comptroller or the Secretary of Labor, that are payable to the Office of the Comptroller or the Secretary of Labor, in a manner satisfactory to the unit of the State responsible for collection of the payment.</text>
      </paragraph>
      <paragraph num="(3)">
        <text>“Renewal license” means any license, permit, certification, or registration granted by the Board for the period immediately following a period for which the person previously possessed the same or a substantially similar license, permit, certification, or registration.</text>
      </paragraph>
      <paragraph num="(4)">
        <text>“Verification” means a written or electronic notification created by the unit of the State responsible for collection of taxes or unemployment insurance contributions attesting that the renewal applicant is no longer delinquent.</text>
      </paragraph>
    </paragraph>
  </regulation>
  <regulation prefix="Regulation" num=".02" heading="Outstanding Taxes or Unemployment Insurance Contributions.">
    <paragraph num="A.">
      <text>If a renewal applicant has been identified as delinquent by the Office of the Comptroller or the Maryland Department of Labor, the Board shall issue a written notice to the renewal applicant stating that:</text>
      <paragraph num="(1)">
        <text>The renewal applicant has been identified by the Office of the Comptroller or the Maryland Department of Labor, as delinquent in the payment of taxes or unemployment insurance contributions as applicable; and</text>
      </paragraph>
      <paragraph num="(2)">
        <text>The renewal license will be denied if a verification is not submitted to the Board within 30 days after the notice is issued or before the expiration date of the current certificate, license, registration, or permit, whichever is later.</text>
      </paragraph>
    </paragraph>
    <paragraph num="B.">
      <text>If the Board does not receive a verification within 30 days after the Board issued the notice or before the expiration date of the current certificate, license, registration, or permit, whichever is later, the Board shall:</text>
      <paragraph num="(1)">
        <text>Deny the renewal license; and</text>
      </paragraph>
      <paragraph num="(2)">
        <text>Inform the renewal applicant in writing that the renewal license has been denied.</text>
      </paragraph>
    </paragraph>
  </regulation>
  <annotations>
    <annotation type="Authority">Health Occupations Article, §§1-213, 1A-205, 2-205, 3-205, 4-205, 5-205, 7-205, 8-205, 9-205,10-205, 11-205, 12-205, 13-206, 14-205, 16-205, 17-205, 18-206, and 19-205, Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date:</annotation>
    <annotation type="History" subtype="Administrative History">Regulations .01—.02 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1327); adopted permanently effective December 11, 2003 (30:24 Md. R. 1741)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01 amended effective March 15, 2004 (31:5 Md. R. 449)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01B amended effective March 12, 2018 (45:5 Md. R. 286)</annotation>
  </annotations>
</chapter>