Regulation .05 Verification and Audit of Income Tax Credits and Hiring Tax Credits.
Regulation .05 Verification and Audit of Income Tax Credits and Hiring Tax Credits.LinkCopy Citation
A.
The Department may:
(1)
Request from an HEZ practitioner or employer additional information to verify statements in preliminary and final applications for the income tax credit and the hiring tax credit; and
(2)
Use independent verification to verify information reported on a preliminary or final application for an income tax credit or a hiring tax credit.
B.
The Comptroller retains its audit authority under Tax-General Article, Annotated Code of Maryland.