Regulation .03 Minimum Requirements for Commission Approval of a Program.
Regulation .03 Minimum Requirements for Commission Approval of a Program.LinkCopy Citation
A.
For the purpose of permitting an individual who participates in an agency’s program to apply for the subtraction modification under Tax-General Article, §10-208, Annotated Code of Maryland, an agency’s program is required to be approved by the Commission.
B.
Commission approval of an agency’s program, at a minimum, requires:
(1)
The program to comply with the definition of a police auxiliary or reserve volunteer program in Regulation .02 of this chapter;
(2)
The program to be incorporated in the agency’s rules and regulations;
(3)
The program to be supervised by a permanent agency employee;
(4)
An individual to successfully complete a related orientation or training program before the agency may approve the individual to participate in the program;
(5)
The agency to maintain a list of individuals approved to participate in the program;
(6)
That an individual is not compensated, except reimbursement for nominal expenses and meals, for participation in the program; and
(7)
The agency to maintain information concerning program approval and an individual’s program participation necessary to support reporting requirements under Tax-General Article, §§10-208(l)(3) and (5), Annotated Code of Maryland, and Regulation .07 of this chapter.