An individual is eligible to apply for the income tax subtraction modification established in Tax-General Article, §10-208(l)(1), Annotated Code of Maryland, if the individual meets requirements for: Prior service established in Tax-General Article, §10-208(l)(2)(iv), Annotated Code of Maryland; and The taxable year for which the individual is applying for the subtraction modification, by meeting requirements: Established in Tax–General Article §10-208(a) and (l)(2)(i)—(iii)1, Annotated Code of Maryland; and For active status as defined in Regulation .02 of this chapter. An individual is presumed to meet requirements under §A(1) of this regulation if the individual has applied for and received the subtraction modification established under Tax-General Article, §10-208(l), Annotated Code of Maryland, during any of the previous 10 calendar years by December 31 of the taxable year for which the individual is applying for the subtraction modification. An individual applying for the subtraction modification established under Tax-General Article §10-208(l), Annotated Code of Maryland, shall comply with procedures established by Comptroller for claiming the subtraction modification.