<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".05" citation="COMAR 10.61.01.05" title_num="10" subtitle_num="61" chapter_num="01" heading="Verification and Audit of Income Tax Credits and Hiring Tax Credits.">
  <paragraph num="A.">
    <text>The Department may:</text>
    <paragraph num="(1)">
      <text>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</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Use independent verification to verify information reported on a preliminary or final application for an income tax credit or a hiring tax credit.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>The Comptroller retains its audit authority under Tax-General Article, Annotated Code of Maryland.</text>
  </paragraph>
</regulation>