<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".03" citation="COMAR 18.07.02.03" title_num="18" subtitle_num="07" chapter_num="02" heading="Application Procedures Established.">
  <paragraph num="A.">
    <text>The Department of Assessments and Taxation has established specific procedures for applicants to complete the Renters' Tax Credit application.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Application Procedures Listed.</text>
    <paragraph num="(1)">
      <text>An applicant shall submit with the application form copies of his federal income tax return and accompanying schedules and forms.</text>
    </paragraph>
    <paragraph num="(2)">
      <text>An applicant may be requested to complete an affidavit to substantiate any information reported on the application.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>An applicant seeking to exclude the income of a spouse on the basis of a marital separation shall complete an affidavit setting forth the date separation occurred and stating the unlikelihood of the spouse returning to the dwelling unit.</text>
    </paragraph>
    <paragraph num="(4)">
      <text>An applicant may be required to submit proof of the leasehold interest.</text>
    </paragraph>
    <paragraph num="(5)">
      <text>An applicant who refuses to submit any information required under Tax-Property Article, §9-102, Annotated Code of Maryland, and the regulations, shall be denied a tax credit for failure to substantiate the application.</text>
    </paragraph>
    <paragraph num="(6)">
      <text>An applicant who provides false or misleading information to the Department may be denied a tax credit.</text>
    </paragraph>
  </paragraph>
  <paragraph num="C.">
    <text>The Department may establish additional application procedures which do not appear here, if considered necessary and if not inconsistent with the promulgated regulations.</text>
  </paragraph>
</regulation>