<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".04" citation="COMAR 12.04.07.04" title_num="12" subtitle_num="04" chapter_num="07" heading="Application for Commission Approval and Renewal of Approval of an Agency Program.">
  <paragraph num="A.">
    <text>An agency applying for Commission approval of a program for the purpose of the subtraction modification under Tax-General Article, §10-208(l), Annotated Code of Maryland, shall:</text>
    <paragraph num="(1)">
      <text>Apply to the Commission using a form or in a format approved by the Commission;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Submit the application to the Deputy Director; and</text>
    </paragraph>
    <paragraph num="(3)">
      <text>Provide with the application:</text>
      <paragraph num="(a)">
        <text>A copy of the agency’s rules or regulations into which the program is incorporated; and</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Other information that the Commission or the Deputy Director may require.</text>
      </paragraph>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>Approval — Application for Commission Approval of an Agency Program.</text>
    <paragraph num="(1)">
      <text>Upon receipt of an application under §A of this regulation, the Deputy Director, on behalf of the Commission, shall approve a program if the:</text>
      <paragraph num="(a)">
        <text>Application is completed according to Commission requirements;</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Application contains sufficient information supporting that the program meets Commission requirements under this chapter and requirements under Tax-General Article, §10-208(l), Annotated Code of Maryland; and</text>
      </paragraph>
      <paragraph num="(c)">
        <text>Program complies with other requirements of this chapter and State law or regulation.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(2)">
      <text>Following approval of an application, the Deputy Director shall:</text>
      <paragraph num="(a)">
        <text>Establish a date when the program’s approval expires, which shall be a maximum of 4 years from the date the program was approved; and</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Within 10 days of approval, provide written notice of the date the program was approved and approval expiration date to the:</text>
        <paragraph num="(i)">
          <text>Agency that submitted the application; and</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>Comptroller.</text>
        </paragraph>
      </paragraph>
    </paragraph>
  </paragraph>
  <paragraph num="C.">
    <text>Denial — Application for Commission Approval of an Agency Program.</text>
    <paragraph num="(1)">
      <text>Upon receipt of an application under §A of this regulation, the Deputy Director, on behalf of the Commission, shall deny approval of a program if the:</text>
      <paragraph num="(a)">
        <text>Application is incomplete or improperly completed; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Program does not:</text>
        <paragraph num="(i)">
          <text>Meet the requirements of this chapter or requirements under Tax-General Article, §10-208(l), Annotated Code of Maryland, for a police auxiliary or reserve volunteer program; or</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>Otherwise comply with the requirements of this chapter or State law or regulation.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="(2)">
      <text>Within 10 days of denying approval of an application, the Deputy Director shall provide to the agency that submitted the application for approval a written notice stating the reason for denying approval of the application.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>If an application submitted by an agency for Commission approval of a program is denied, the agency may:</text>
      <paragraph num="(a)">
        <text>Resubmit an application for Commission approval of the program if the agency corrects the deficiencies that the Deputy Director identified justifying denial of the application for Commission program approval; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Appeal the Deputy Director’s denial of the application for Commission approval of a program to the Commission as established under Regulation .05 of this chapter.</text>
      </paragraph>
    </paragraph>
  </paragraph>
  <paragraph num="D.">
    <text>Renewal of Commission Approval of an Agency Program.</text>
    <paragraph num="(1)">
      <text>Not less than 60 days before an agency’s program approval expires, the agency shall submit a Commission-approved renewal application form to the Deputy Director if the agency seeks to renew Commission approval of the program.</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Upon receipt of an application under §D(1) of this regulation, the Deputy Director shall review the agency’s application for renewal of Commission approval of a program for a maximum of 4 years from the date of renewal and shall:</text>
      <paragraph num="(a)">
        <text>On behalf of the Commission, renew Commission approval of the program if the program meets requirements for original approval established under §B(1) of this regulation; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Deny renewal of Commission approval of the program as established under §C(1) of this regulation.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(3)">
      <text>Within 10 days of approving or denying an application for renewal of a Commission-approved program, the Deputy Director shall provide to the agency that submitted the renewal application and the Comptroller a written notice stating that the renewal application was:</text>
      <paragraph num="(a)">
        <text>Approved and include the program renewal expiration date, which may not exceed 4 years from the date of Commission approval; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Denied and include the reason the application for program renewal was denied.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(4)">
      <text>If an agency’s application for renewal of Commission approval is denied by the Deputy Director, the agency may:</text>
      <paragraph num="(a)">
        <text>Resubmit an application for renewal of Commission approval of the program if the agency corrects the deficiencies that the Deputy Director identified justifying denial of the application for renewal of Commission approval; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Appeal the Deputy Director’s denial of the application for renewal of Commission approval to the Commission as established under Regulation .05 of this chapter.</text>
      </paragraph>
    </paragraph>
  </paragraph>
</regulation>