<?xml version='1.0' encoding='utf-8'?>
<chapter num="09" heading="Tax Compliance Regulations" title_num="10" subtitle_num="57">
  <regulation prefix="Regulation" num=".01" 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 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.</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 certificate, the certificate holder may be considered for reinstatement under Health Occupations Article, §20-311, Annotated Code of Maryland.</text>
    </paragraph>
  </regulation>
  <annotations>
    <annotation type="Authority">Health Occupations Article, §§1-213 and 20-205, Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date:</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01 adopted as an emergency provision effective January 7, 2008 (35:9 Md. R. 894); adopted permanently effective April 7, 2008 (35:7 Md. R. 749)</annotation>
    <annotation type="History" subtype="Administrative History">Chapter recodified from COMAR 10.57.08 to COMAR 10.57.09 effective April 19, 2010 (37:8 Md. R. 617)</annotation>
  </annotations>
</chapter>