As set forth in 45 CFR §155.625(b), the Individual Exchange has delegated administration of all exemption determinations for Maryland residents to HHS. An applicant shall follow: The procedures specified by HHS to apply for an exemption set forth in 45 CFR Part 155, Subpart G; and The procedures specified by the Internal Revenue Service to apply for an exemption under 26 CFR §1.5000A-3. The Individual Exchange may administer exemption determinations for Maryland residents. If §C becomes effective, applicants shall follow the procedures specified by the Individual Exchange to apply for an exemption set forth in 26 CFR §1.5000A-3 and 45 CFR Part 155, Subpart G.