# COMAR Title 12 — Department of Public Safety and Correctional Services

## Subtitle 04 — Police Training and Standards Commission

### Chapter 07 — Police Auxiliary and Reserve Volunteer Program

#### Regulation .03 Minimum Requirements for Commission Approval of a Program.

*COMAR 12.04.07.03*

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.