# COMAR Title 10 — Maryland Department of Health

## Subtitle 56 — Board of Dietetic Practice

### Chapter 08 — Tax Compliance Regulations

**Authority:** Health Occupations Article, §§1-213 and 5-205, Annotated Code of Maryland

**Administrative History:** Effective date: March 15, 2004 (31:5 Md. R. 450)

#### Regulation .01 Definitions.

*COMAR 10.56.08.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Board” means the Board of Dietetic Practice.

  (2) “Delinquent” means the failure by a licensee 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.

  (3) “Renewal license” means any license granted by the Board for the period immediately after a period for which the individual previously possessed the same or a substantially similar license.

  (4) “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.

#### Regulation .02 Outstanding Taxes or Unemployment Insurance Contributions.

*COMAR 10.56.08.02*

A. When 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:

  (1) 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

  (2) The renewal license will be withheld until verification is received by the Board from the unit of the State responsible for collection of taxes or unemployment insurance contributions.

B. If the Board does not receive a verification within 60 days after the expiration date of the current license, the licensee may be considered for reinstatement under Health Occupations Article, §5-309, Annotated Code of Maryland.