<?xml version='1.0' encoding='utf-8'?>
<chapter num="08" heading="Tax Compliance Regulations" title_num="10" subtitle_num="56">
  <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 the Board of Dietetic Practice.</text>
      </paragraph>
      <paragraph num="(2)">
        <text>“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.</text>
      </paragraph>
      <paragraph num="(3)">
        <text>“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.</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>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:</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 withheld until verification is received by the Board from the unit of the State responsible for collection of taxes or unemployment insurance contributions.</text>
      </paragraph>
    </paragraph>
    <paragraph num="B.">
      <text>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.</text>
    </paragraph>
  </regulation>
  <annotations>
    <annotation type="Authority">Health Occupations Article, §§1-213 and 5-205, Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date: March 15, 2004 (31:5 Md. R. 450)</annotation>
  </annotations>
</chapter>