Minimum Record-Keeping Requirements. An agency that has a Commission-approved program, shall maintain records for each calendar year that includes information on each individual participating in the agency’s Commission-approved program as required under Tax-General Article, §10-208(l)(3)(i), Annotated Code of Maryland. Information required to be maintained under §A(1) of this regulation shall, at a minimum, include: The individual’s full name; The individual’s Social Security Number; The total hours of service worked by the individual for the agency’s Commission-approved program that itemizes service hours worked for each month; and Other information the Commission or the Comptroller may require. Report to be Provided to Active Status Individuals. As required under Tax-General Article, §10-208(l)(3)(ii), Annotated Code of Maryland, on or before February 15 of each year, an agency that has a Commission-approved program shall provide a written report to each individual who the agency determines meets active status requirements in the agency’s Commission-approved program between January 1 and December 31 of the preceding year. The report under §B(1) of this regulation shall: Be in a format approved by the Commission; Identify the individual to whom the report pertains by using the information maintained under §A(2) of this regulation; Include information for only the identified individual; and Include a certification signed by an authorized official of the agency stating that the identified individual is qualified to apply for the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland, on the basis that the individual has, between January 1 and December 31 of the preceding year: Participated in a Commission-approved program; Met requirements of Tax-General Article, §10-208(l)(2), Annotated Code of Maryland, to be considered a qualifying police auxiliary or reserve volunteer; and Met minimum requirements for active status as defined under Regulation .02 of this chapter. Agency’s Annual Report to the Commission and Comptroller. On or before October 1 each year, an agency maintaining information under §A(2) of this regulation shall submit a report to the: Commission, on behalf of the Department of Public Safety and Correctional Services; and Comptroller. The report under §C(1) of this regulation shall: Be in a format approved by the Commission; Include a statement signed by an authorized official of the agency certifying that the information provided is correct; and Provide the information that the agency maintains under §A(2) of this regulation for the period of January 1 through December 31 of the preceding year for each individual who the agency determined: Qualified to apply for the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland; and Met minimum requirements for active status as defined under Regulation .02 of this chapter, but was not qualified to apply for the subtraction modification under Tax-General Article, §10-208(l), Annotated Code of Maryland.