Maryland Administrative Code

.08 Amount of Public Safety Apprenticeship Program Grant. A. The maximum amount that a Public Safety Agency may be awarded for a Start Up grant may not exceed $200,000. B. The maximum amount that a Public Safety Agency may be awarded for a Stabilization grant may not exceed $5,00…

.09 Amount of Apprenticeship Career Training Pilot Program Grant for Formerly Incarcerated Individuals. A. The maximum amount that a grantee may be awarded during a fiscal year may not exceed $25,000. B. Grants may not exceed $1,000 per apprentice employed by a grantee.

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Comptroller” means the Comptroller of Maryland. (2) “Department” means the Maryland Department of Labor.

.02 Credit Allowed. Subject to the limitations set forth in Tax-General Article, §10-742(c), Annotated Code of Maryland, a taxpayer may claim a credit against the State income tax in an amount equal to the amount stated in the tax credit certificate issued by the Department.

.03 Application and Application Process. A. Application. An applicant shall submit: (1) A completed application to the Department on the form designated by the Department; and (2) Supporting documentation required by the Department. B. The Department shall: (1) Approve applicatio…

.04 Income Tax Credits. On approval of an application, the Department shall issue an income tax credit certificate.

.05 Claiming the Credit. A. A taxpayer allowed the credit shall claim the credit against the State income tax in the year in which the apprentice is registered as set forth in Tax-General Article, §10-742(a)(3), Annotated Code of Maryland. B. A taxpayer allowed the credit shall c…

.06 Carryover of Excess Credit. If the credit allowed to the taxpayer in any taxable year exceeds the total of tax otherwise payable for that taxable year, the business entity may apply the excess as a credit for succeeding taxable years until the full amount of the excess credit…

.07 Monitoring. The Department may request additional documentation to monitor continuing eligibility.

.08 Expiration of the Credits. A. This chapter remains in effect until the earlier of: (1) The date that funding for income tax credits ceases to be available; or (2) June 30, 2025. B. The Department shall issue final income tax credits based on available funds.

.01 Purpose. These regulations prescribe the policies, procedures, and authorizations for administering the Maryland New Start Grant Program.

.02 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Act” means Labor and Employment Article, §11-606, Annotated Code of Maryland. (2) “Department” means the Department of Labor. (3) “Division” means the Division of Workforc…

.03 Eligible Grantees. Eligible grantees shall meet the following requirements to qualify for a grant: A. Have all requisite legal capacity and due authority to enter into the grant; B. Satisfy all legal requirements to operate in the State; and C. Meet the performance standards …

.04 Proposal and Review Procedures. A. The Department shall ensure that the Program guidelines, information and application forms are publicly available on the Department’s website and at its physical locations. B. Grant Proposal. The Department shall provide guidelines and detai…

.05 Grant Agreement. Upon approval of a grant proposal by the Department, the applicant, on a Departmental form, shall execute a grant agreement. The grant agreement shall at least require an applicant to meet the following obligations: A. Establish and operate the project accord…

.06 Grant Monitoring. The Department may monitor grants and disbursement of grant funds to ensure that grant funds are properly disbursed by a grantee.

.07 Retention of Grant Records. A. Grantees shall retain and maintain all records regarding the application for at least 3 years after the final disbursement of grant funds. B. The records shall be open to the inspections of representatives of the Department during reasonable wor…

.08 Expiration of the Program. This chapter remains in effect until the earlier of: A. The date that funding for the Program ceases to be available; or B. June 30, 2029.

.01 The Board. A. In this chapter, the following terms have the meanings indicated. (1) “Board” means the State Board of Individual Tax Preparers. (2) “Client” means a person for whom an individual tax preparer performs individual tax preparation services. (3) “Examination” means…

.02 The Examination. A. The passing score for the Examination is 70 percent. B. After December 31, 2015, an individual shall pass the Examination given by the Board in order to qualify for a registration unless the individual meets the requirements of §D of this regulation. C. An…

.03 Federal Registration — Repealed.

.04 Fees. Fees charged by the Board are as follows: A. Registration fee — $100; B. Renewal fee — $100; C. Reinstatement of expired registration fee — $120.

.05 Code of Professional Conduct. A. Responsibilities and Practices. (1) An individual tax preparer may not commit any act that reflects adversely on the individual tax preparer’s fitness to provide individual tax preparation services. (2) An individual tax preparer may not permi…

.01 Citation of Regulations, Applicability, and Purpose. A. These regulations may be cited and referred to as the “Individual Tax Preparers Continuing Education Regulations”. The continuing education requirement applies to all persons registered under Business Occupations and Pro…

.02 Basic Requirement. A. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term. B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects. C.…

.03 Programs Which Qualify. A. The overriding consideration in determining whether a specific program qualifies is that it shall be a formal program of learning which contributes directly to the professional competence of the individual. B. Group Continuing Education Programs. (1…

.04 Controls and Reporting. A. A renewal applicant shall provide a certification of compliance with renewal requirements, under Business Occupations and Professions Article, §§21-308 and 21-309, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specifie…

.05 Exceptions. The Board may issue a registration to a renewal applicant who has not fully complied with the continuing education requirements in cases when failure by the applicant to fulfill this requirement has been caused by reason of any of the following: A. Health as certi…

.01 Schedule of Fees. Pursuant to Business Occupations and Professions Article, Title 16, Annotated Code of Maryland, the Commission shall set fees to produce funds to approximate the cost of maintaining the Commission. Fees charged by the Commission are as follows: A. Appraisal …

.01 Correspondence with the Commission. A. If an applicant or licensee receives from the Commission a written communication requesting a response, the applicant or licensee shall respond in writing within 30 days of the date of the mailing. B. The Commission shall send a written …

.01 Purpose. This chapter is intended to carry out the provisions of Business Regulation Article, §§12.5.-202, 12.5-209 and 12.5-210, Annotated Code of Maryland. In particular, it is intended to set various fees associated with licensing of locksmiths.

.02 Schedule of Fees. Fees charged by the Secretary are as follows: A. Application Fee — $225; B. License Renewal Fee — $225; and C. Change of Name Fee — $ 50.

.01 Failure to Respond. A. Except as otherwise provided in Business Regulation Article, §12.5-303, Annotated Code of Maryland, if an applicant or licensee receives from the Secretary or the Secretary’s designee a written communication requesting a response, the applicant or licen…

.01 Registration Form. In accordance with the provisions of Business Occupations and Professions Article, §10.5-105, Annotated Code of Maryland, each applicant shall use the initial or renewal registration form, as appropriate, provided by the Department.

.02 Name and Address Requirements. A. An applicant for registration as an Oil and Gas Land Professional may not provide a post office box number as a primary address. B. When a registered Oil and Gas Land Professional changes the registrant’s name or address, the registrant shall…

.03 Disclosure of Professional Designation or Recognized Professional Credential. A. An applicant for registration as an Oil and Gas Land Professional shall disclose to the Department any professional designation or recognized professional credential held by the applicant if the …

.04 Registration Number and Certificate. The Department shall issue to each applicant who submits a completed application form and the required fee: (1) A registration number; and (2) A registration certificate valid for 2 years.

.05 Notice of Renewal. The Department shall notify a registered Oil and Land Gas Professional at least 60 days prior to the expiration of the individual’s registration.

.06 Renewal Certificate. The Department shall issue a 2-year registration renewal certificate to a registrant who submits a completed renewal application form and the required fee prior to the expiration of the registrant’s current registration.

.01 Application and Renewal Fees. Fees charged by the Secretary are as follows: A. Application Fee — $50 B. Registration Renewal Fee — $50

.01 Definitions. A. In this subtitle, the following terms have the meanings indicated. B. Terms Defined. (1) “Administration” means the Maryland Insurance Administration. (2) “Adverse determination” means a disqualification of an individual or denial, in full or in part, of Famil…

.02 General Regulations. A. There is a FAMLI Division within the Department. B. The FAMLI Division shall administer the FAMLI program. C. The Assistant Secretary has been delegated by the Secretary powers and duties reasonable and proper for the administration of Labor and Employ…

.03 Required Templates and Forms. A. The Division may mandate the use of approved templates and forms by EPIPs, employers, and claimants including: (1) Employer notice to employee templates; (2) Claims: (a) Claim application form; (b) Certification of qualifying event forms; (c) …

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Small employer” means a person or governmental entity that meets the definition of employer and employs fewer than 15 employees, as calculated using the method under COMAR…

.02 Employer Registration Requirements. An employer shall create and maintain an online account necessary to make required information reports, remit contribution payments, and both receive and communicate with the Division regarding reporting and contribution obligations under L…

.03 Registration of New Employers After Contributions Begin. An employer who commences operations after contributions begin shall, within 20 days of their first payment of wages to a qualified employee, create and maintain an online account necessary to make required information …

.04 Qualified Employment. A. All wages paid by each employer to an employee for performing qualified employment are subject to contributions up to the amount of the social security wage base each calendar year. B. Employment is qualified employment if: (1) The employment obligate…