Pursuant to Tax-Property Article, §9-105, Annotated Code of Maryland, dwellings occupied through membership in a cooperative corporation are eligible for the Homestead Property Tax Credit. The following information shall be provided for the Department to administer the credit: For a dwelling's initial eligibility for the credit: The name of any individuals holding membership in the cooperative corresponding to the dwelling; and Documentation under Tax-Property Article, §2-218, Annotated Code of Maryland, verifying that the dwelling is the principal residence of the individuals holding that membership; and For a dwelling whose occupants change due to a change of membership in the cooperative: The name of any individuals acquiring membership in the cooperative corresponding to the dwelling; The date the membership was acquired; Whether consideration was given for the membership; and Documentation under Tax-Property Article, §2-218, Annotated Code of Maryland, verifying that the dwelling is the principal residence of the individuals holding that membership. The information required by §B of this regulation shall be provided: To the Department's local assessment offices; Under the signed oath of the individuals holding membership in the cooperative corresponding to the dwelling; and On a form furnished by the Department. The information required by §B(2) of this regulation shall be provided within 60 days of the date that a change of membership in the cooperative occurs. Failure or refusal to provide the information required by §B of this regulation will result in a dwelling being designated as not a principal residence for purposes of the credit.