Maryland Administrative Code

.05 Appeals. A person may appeal an assessment by applying for a hearing. The hearing process is governed by COMAR 03.01.01.04.

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Biennial” means once every 2 fiscal years. (2) “Fees” means payment asked or given for services rendered. (3) “Function” means a definable or specific work activity. (4) “…

.02 Reports. A. A unit of State government that imposes fees or user charges of any kind shall accumulate and report up-to-date data to the Comptroller as specified by this regulation. The data accumulated shall be reported: (1) In the format prescribed by the Comptroller; and (2…

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) Charity. (a) “Charity” means a charitable organization that: (i) Is or holds itself out to be a benevolent, educational, philanthropic, humane, patriotic, religious, or ele…

.02 License Requirements. A. An eligible organization shall submit an application to the Comptroller for an initial license or renewal license for each slot machine it proposes to operate. B. Each license application, whether initial or renewal, shall: (1) Satisfy all requirement…

.03 Operation Requirements. A. License Sticker. (1) Each slot machine shall have a valid license sticker issued by the Comptroller affixed to the machine. (2) A renewed license sticker must be affixed to a slot machine on or before July 1 of the license’s reporting year. B. A lic…

.04 Annual Report and Record-Keeping Requirements. A. Annual Report. (1) On or before August 1 of each year, a licensee shall file an annual report with the Comptroller for the preceding reporting year. (2) The annual report shall be submitted by mail or electronically in a form …

.05 Inspections. A. The Comptroller, or the Comptroller’s duly authorized designee, shall be fully authorized to inspect and search, without warrant, at reasonable hours, any place of business in which slot machines are authorized to be kept and operated by a licensee. B. If the …

.06 Hearings and Appeals. Except as provided in this chapter, the Comptroller shall follow the hearings and appeals procedure set forth in COMAR 03.01.01.04 and .05 before a denial, suspension, or revocation of a license is issued under Criminal Law Article, §12-304, Annotated Co…

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Access” means the transmittal, display, embedding, or other availability to a user for viewing or interaction. (2) “Device” means any medium through which digital advertis…

.02 Revenues Derived from Digital Advertising Services in the State. A. Revenues from digital advertising services are derived in the State when any portion of those services are accessed through a device located within the State. Sourcing of digital advertising revenues to the S…

.03 Revenues Derived from the United States. A. Revenues from digital advertising services are derived in the United States when any portion of those services are accessed by devices within the United States. In determining the location of devices in this section, taxpayers shall…

.04 Computation of Digital Advertising Gross Revenues Tax in Year of a Rate Change. Unless an act that changes the digital advertising gross revenues tax rate provides otherwise, if the rate changes on a date other than January 1, a person shall compute the digital advertising gr…

.05 Digital Advertising Gross Revenues Tax returns and Declarations. A. Each person required under Tax-General Article, Title 7.5, Annotated Code of Maryland, to file a digital advertising gross revenues tax return or estimated digital advertising gross revenues tax declaration o…

.06 Digital Advertising Gross Revenues Declaration of Estimated Tax. Each person that reasonably expects estimated digital advertising gross revenues tax for a calendar year to exceed $1,000,000 shall file a declaration of estimated digital advertising gross revenues tax in the f…

.01 General. These regulations set out procedures for filing requests with the Department of General Services for the inspection and copying of records under State Government Article, §§10-611—10-630, Annotated Code of Maryland. It is the policy of the Department to facilitate pu…

.02 Definitions. A. “Act” means State Government Article, §§10-611—10-630, Annotated Code of Maryland. B. “Applicant” means a person requesting disclosure of public records. C. “Custodian” means an authorized person employed by the Department having personal custody and control o…

.03 Who May Request. Any person may request to inspect or copy public records of the Department.

.04 Necessity for Written Request. A. Inspections. (1) Except as otherwise provided in this regulation, the custodian shall generally make public records available for inspection by an applicant without demanding a written request. (2) The custodian shall require a written reques…

.05 Contents of Written Request. A written request shall contain the applicant's name and address, shall be signed by the applicant, and shall reasonably identify by brief description the record sought.

.06 Filing Written Request. A written request shall be addressed to the custodian of the record. If the custodian is unknown to the applicant, the request may be addressed to the Secretary.

.07 Response to Written Request. A. If the custodian decides to grant a written request for inspection, he shall produce the record for inspection immediately or within a reasonable period, not to exceed 30 days from the date of the request when that period of time is needed to r…

.08 Notification of Persons Who May be Affected By Disclosure. Unless prohibited by law, the custodian may notify any person who could be adversely affected by disclosure of a record to the applicant that a request for inspection or copying of the record has been made. The custod…

.09 Records Temporarily Unavailable. If a requested public record is in the custody and control of the person to whom written application is made but is not immediately available for inspection or copying, the custodian shall, within 10 working days of the receipt of the request,…

.10 Records Destroyed or Lost. If a requested record has been destroyed or lost, the custodian to whom the application is made shall, within 10 working days of the request, notify the applicant of this fact and explain in the response the reasons why the record cannot be produced…

.11 Review of the Denial. A. If a written request is denied by the custodian for a reason other than that the record is temporarily unavailable, the applicant may, within 30 days after receipt of the notice of the denial, request an administrative hearing. B. If the applicant req…

.12 Disclosure Against Public Interest. If, in the opinion of the official custodian, disclosure of any public record that is otherwise required to be disclosed under the Act would do substantial injury to the public interest, the official custodian may temporarily deny the reque…

.13 Fees. A. The fee schedule for copying and certifying copies of records is as follows: (1) Copies. The fee for each copy is 25 cents per page if reproduction is made by a photocopying machine within the Department. If records are not susceptible to photocopying, for example, p…

.14 Time of Inspection. An applicant may inspect any public record that he is entitled to inspect during the normal working hours of the Department.

.15 Place of Inspection. The place of inspection shall be the place where the document is located unless the custodian, after taking into account the applicant's expressed wish, determines that another place of inspection is more suitable and convenient.

.01 Who May File. Any interested person may file a petition with the Secretary to adopt a new regulation under the laws administered by the Department of General Services or the amendment or repeal of any existing regulation issued under those laws.

.02 Form. The petition shall be submitted in writing and shall provide the following information: A. The full text of a proposed regulation or regulations. B. The identification and the full text of an existing regulation or regulations, as proposed to be amended, indicating prop…

.03 Submission, Consideration, and Disposition. A. Within 60 days after submission of a petition, the Secretary of the Department of General Services shall either deny the petition in writing, stating the reasons for the denial, or initiate rule-making proceedings. B. If a petiti…

.01 Who May File. Any interested person may file with the Secretary of the Department of General Services a petition for a declaratory ruling with respect to the applicability to any person, property, or state of facts of the laws administered by the Department and regulations se…

.02 Form. A. A petition for declaratory ruling shall be filed in writing and clearly marked to indicate that it is being filed pursuant to this regulation. It shall contain a detailed statement of the facts on which the petition is based, shall set forth fully the statutes, regul…

.03 Consideration and Disposition. A. The Secretary shall consider the petition and may, at his discretion, issue the declaratory ruling requested. The Secretary may require argument on the petition. Any declaratory ruling issued shall plainly state that it is a declaratory rulin…

.01 General. These regulations set out procedures which govern the form and method for submission of an annual report to the Department of General Services which describes personal records kept by a unit or instrumentality of the State government.

.02 Definitions. A. The following terms have the meanings indicated. B. Terms Defined. (1) “Personal record” means a public record that names or, with reasonable certainty, otherwise identifies an individual by an identifying factor such as: (a) An address; (b) A description; (c)…

.03 Annual Report. A. A unit or instrumentality of the State government which keeps personal records shall submit an annual report to the Secretary. B. This regulation does not apply to a: (1) Unit in the Legislative branch of State government; (2) Unit in the Judicial branch of …

.04 Form and Method of Reporting Personal Records. A. The Secretary shall develop and issue forms and instructions annually which enable units and instrumentalities of State government, other than those identified in Regulation .03B, to comply with the requirements of this chapte…

.05 Public Inspection. The Secretary shall make the annual report available for public inspection in accordance with COMAR 04.01.01.

.01 Purpose. The purpose of this chapter is to: A. Establish a Department of General Services Public-Private Partnership Program (Program) to enhance the State’s non-transit infrastructure assets; and B. Describe and provide a process for the development, solicitation, evaluation…

.02 Scope. A. In accordance with State Finance and Procurement Article, §10A-101 (g)(1), Annotated Code of Maryland, the Department is a reporting agency that may establish Public-Private Partnerships and execute Public-Private Partnership agreements in connection with any public…

.03 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Budget Committees” has the meaning stated in State Finance and Procurement Article, §10A-101, Annotated Code of Maryland. (2) “Department” means the Department of General …

.04 Public-Private Infrastructure Project Committee. A. The Project Committee is established to advise the Secretary on the structure and implementation of the Department’s Program, including, but not limited to the following: (1) Identification of potential Public-Private Partne…

.05 Project Identification Process. A. Public-Private Partnership concepts and opportunities may be identified within the Department and through other State, regional, local, and municipal processes. (1) Potential Public-Private Partnership concepts and opportunities may be ident…

.06 Screening Process. A. The purpose of the screening is to assist the Department in determining the appropriateness, viability, and effectiveness of delivering a public infrastructure asset for which it is responsible using a Public-Private Partnership methodology. B. The scree…

.07 Pre-solicitation. A. Pre-solicitation Report Development. (1) The development of a pre-solicitation report for submission involves a broad range of activities that may run concurrent to the high-level and detailed-level screening phases. (2) In consultation with the Project C…

.08 Solicitation Process. A. General. (1) The solicitation process for Public-Private Partnerships shall be competitive, regardless of whether the Public-Private Partnership concept originated internally within the Department or from an unsolicited proposal. (2) For each private …

.09 Evaluations, Negotiation, and Award. A. The Department shall conduct evaluations of submitted responses to requests for qualifications and submitted proposals using the information submitted by the private entity. (1) Submitted information shall be evaluated against the requi…