General Requirements. Unless certified by the Secretary, a person or organization may not act as a TCCA. A certified TCCA shall agree in writing with the Secretary to comply with requirements of this chapter. A TCCA certified by the Secretary that receives an eligible food donation from a qualified farm shall issue the qualified farm a tax credit certificate (the Secretary, in consultation with the Comptroller, is required to prepare tax certificate forms) that provides the following information: The date of donation; The identity of the qualified farm; The type of donation; The weight of the donation; The value of the donation; The maximum amount of the tax credit for which the qualified farm is eligible; and Any other information the State Department of Agriculture or Comptroller requires. Within 30 calendar days after issuing a tax credit certificate, the certified TCCA shall provide a copy of the tax credit certificate to the Secretary and the Comptroller. When notified by the Secretary, the TCCA shall stop issuing tax credit certificates as required by Tax-General Article, §10-745(e)(6)(i)1, Annotated Code of Maryland. Procedures for Issuing a Fiscal Year's Remaining Tax Credit Certificates. After the Secretary notifies each TCCA to stop issuing tax credit certificates when the total amount of the tax credit certificates issued during the fiscal year equals or exceeds $50,000, the Secretary may authorize the issuance of any remaining credits as provided in this regulation. Within 20 days from receipt of the Secretary's notification, a TCCA may request written permission from the Secretary to issue additional tax credit certificates during the current fiscal year, specifying the dollar amount in additional tax credits it seeks to issue and the basis for that request (e.g., to support its request, the TCCA may be requested by MDA to provide information indicating the amount of food donations by type that it has received and is likely to receive from qualified farms during the current fiscal year, and other such records showing that its request is reasonable). The Secretary shall review each timely request from a TCCA in conjunction with other timely requests and assess whether the basis for the request is reasonable. If the total dollar amount of the requests received from all TCCAs does not exceed $50,000, the Secretary may permit each TCCA to issue tax credits up to the amount specified in its request and will notify each TCCA of its determination in writing. If the total dollar amount of the requests received from all TCCAs exceeds $50,000, the Secretary shall strive to distribute the additional tax credits to each TCCA for food donations from qualified farms in a fair and equitable manner. If a TCCA recognizes that it will be unable to issue the tax credits that the Secretary has authorized under either §A(5)(d) or (e) of this regulation, it shall immediately notify the Secretary who will strive to distribute these certificates in a fair and equitable manner to those TCCAs still in need of additional tax credits. Tax Credit Value. The TCCA shall determine the value of the tax credit as follows: A qualified farm that makes eligible food donations is eligible for a tax credit certificate with a stated tax credit amount equal to 100 percent of the value of eligible food donation. A qualified farm that makes a donation of certified organic produce is eligible for a tax credit certificate with a stated tax credit amount equal to 100 percent of the value of the donated certified organic produce. The TCCA shall determine the value of any eligible food donations based on the Secretary's weekly published categories and values of certified organic produce and food donations as required by Tax-General Article, §10-745(d), Annotated Code of Maryland. Record Requirement. The TCCA shall maintain any records relating to the issuance of any tax credit certificate to any qualified farm. Any record shall be maintained for 3 years and shall be available to the Secretary or the Comptroller upon request. Conflicts of Interest. A TCCA may not issue a tax credit certificate to any person who owns or operates a qualified farm if the TCCA has a business interest or is a family member of the owner or operator in the farm.