<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".15" citation="COMAR 24.05.27.15" title_num="24" subtitle_num="05" chapter_num="27" heading="Sharing of Information.">
  <paragraph num="A.">
    <text>The Department shall require that any information provided under this chapter be verified including by an independent certified public accountant that the qualified business entity selects.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Any information provided to the Comptroller or the appropriate agency by a qualified business entity in connection with eligibility for a tax credit allowed under this chapter shall be shared by the Comptroller or the appropriate agency with the Department.</text>
  </paragraph>
  <paragraph num="C.">
    <text>Information provided under §B of this regulation shall be subject to the confidentiality requirements applicable to the Comptroller or the appropriate agency.</text>
  </paragraph>
</regulation>