# COMAR Title 10 — Maryland Department of Health

## Subtitle 61 — Health Enterprise Zone Initiative

### Chapter 01 — Health Enterprise Zone Tax Credits

#### Regulation .05 Verification and Audit of Income Tax Credits and Hiring Tax Credits.

*COMAR 10.61.01.05*

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.