# COMAR Title 10 — Maryland Department of Health

## Subtitle 57 — Board for the Certification of Residential Child Care Program Professionals

### Chapter 09 — Tax Compliance Regulations

#### Regulation .01 Outstanding Taxes or Unemployment Insurance Contributions.

*COMAR 10.57.09.01*

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 certificate 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 certificate, the certificate holder may be considered for reinstatement under Health Occupations Article, §20-311, Annotated Code of Maryland.