reglab/statecodes huggingface dataset:
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 07 - TOBACCO PRODUCT REGULATIONS › Chapter 02.07.01 - Nonparticipating Manufacturer Quarterly Escrow and Certification Obligations › Section 02.07.01.04 - Quarterly Certifications

Current through Register Vol. 51, No. 14, July 12, 2024
A. A nonparticipating manufacturer that is required to make quarterly escrow payments under Regulation .03 of this chapter shall file a quarterly certification of compliance with the Attorney General. The nonparticipating manufacturer's certification shall be in the form and manner posted on the Attorney General's website and shall provide:
(1) The identity of the nonparticipating manufacturer reporting and the quarter being reported;
(2) The number of units sold by brand family for the quarter being reported;
(3) The applicable escrow rate and payment;
(4) The name of the financial institution in which the qualified escrow fund is held;
(5) The amount of the escrow deposit and proof of deposit, such as a counter receipt or statement;
(6) Any other information necessary to ensure compliance with this regulation.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 07 - TOBACCO PRODUCT REGULATIONS › Chapter 02.07.01 - Nonparticipating Manufacturer Quarterly Escrow and Certification Obligations › Section 02.07.01.05 - Quarterly Periods; Deadlines

Current through Register Vol. 51, No. 14, July 12, 2024
A. For purposes of this chapter, the calendar year is divided into the following quarters:
(1) January 1 through March 31;
(2) April 1 through June 30;
(3) July 1 through September 1; and
(4) October 1 through December 31.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 07 - TOBACCO PRODUCT REGULATIONS › Chapter 02.07.01 - Nonparticipating Manufacturer Quarterly Escrow and Certification Obligations › Section 02.07.01.06 - Noncompliance

Current through Register Vol. 51, No. 14, July 12, 2024
A. If a nonparticipating manufacturer fails to make its required quarterly escrow payment or to provide a complete quarterly certification, the Attorney General may remove the nonparticipating manufacturer and its brand families from the directory of certified manufacturers.
B. A nonparticipating manufacturer may seek review of the Attorney General's decision to remove a nonparticipating manufacturer or its brand families from the directory of certified manufacturers in accordance with State Government Article, Title 10, Subtitle 2, Annotated Code of Maryland.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.01 - Sexual Assault Victims' Rights - Disposal of Rape Kit Evidence and Notification › Section 02.08.01.01 - Purpose

Current through Register Vol. 51, No. 14, July 12, 2024
This chapter is intended to promote uniform statewide implementation of the disposal of rape kit evidence and sexual assault victim notification requirements set forth in Criminal Procedure Article, §
									11-926, Annotated Code of Maryland.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.01 - Sexual Assault Victims' Rights - Disposal of Rape Kit Evidence and Notification › Section 02.08.01.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Child advocacy center" has the meaning stated in Criminal Procedure Article, § 11-296(a), Annotated Code of Maryland.
(2) "Hospital" has the meaning stated in Criminal Procedure Article, § 11-296(a), Annotated Code of Maryland.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.01 - Sexual Assault Victims' Rights - Disposal of Rape Kit Evidence and Notification › Section 02.08.01.03 - Information Provided to Victims

Current through Register Vol. 51, No. 14, July 12, 2024
A. A health care provider that performs a sexual assault evidence collection kit exam on a victim of sexual assault shall provide the victim with:
(1) If known, contact information for the investigating law enforcement agency that the victim may contact about the status and results of the kit analysis;
(2) Written information describing the laws and policies governing the testing, preservation, and disposal of a sexual assault evidence collection kit; and
(3) Notice of the right to request an independent review of a law enforcement agency's decision not to test a sexual assault evidence collection kit.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.01 - Sexual Assault Victims' Rights - Disposal of Rape Kit Evidence and Notification › Section 02.08.01.04 - Transfer and Destruction of Kits

Current through Register Vol. 51, No. 14, July 12, 2024
A. Kit Transfers.
(1) A sexual assault evidence collection kit shall be transferred to a law enforcement agency:
(a) By a hospital or a child advocacy center within 30 days after the exam is performed; or
(b) By a government agency in possession of a kit, unless the agency is otherwise required to retain the kit by law or court rule.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.02 - Sexual Assault Evidence Collection Kits - Analysis › Section 02.08.02.01 - Criteria for Analysis

Current through Register Vol. 51, No. 14, July 12, 2024
A sexual assault evidence collection kit shall be submitted to a forensic laboratory for analysis unless:
A. There is clear evidence disproving the allegation of sexual assault;
B. The facts alleged, if true, could not be interpreted to violate a provision of Criminal Law Article, Title 3, Subtitle 2, 3, or 6, or Title 11, Subtitle 3, Annotated Code of Maryland;
C. The victim from whom the evidence was collected declines to give consent for analysis; or
D. The suspect's profile has been collected for entry as a convicted offender for a qualifying offense in the Combined DNA Index System (CODIS) maintained by the Federal Bureau of Investigation and the suspect has pleaded guilty to the offense that led to the sexual assault evidence collection kit.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.02 - Sexual Assault Evidence Collection Kits - Analysis › Section 02.08.02.02 - Anonymous Kits

Current through Register Vol. 51, No. 14, July 12, 2024
A. If a victim of sexual assault wishes to remain anonymous and not file a criminal complaint, the victim shall be informed that the victim may file a criminal complaint at a future time.
B. If a provision of Regulation .01 of this chapter is determined to be satisfied after the submission of the victim's sexual assault evidence collection kit for analysis, testing may be terminated or not initiated.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.02 - Sexual Assault Evidence Collection Kits - Analysis › Section 02.08.02.03 - Submission to Forensic Laboratories

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as provided in Regulation .01 of this chapter, an investigating law enforcement agency that receives a sexual assault evidence collection kit shall submit the kit and all requested associated reference standards to a forensic laboratory for analysis within 30 days of receipt of the kit and all requested associated reference standards.
B. Testing by Forensic Laboratories.
(1) A forensic laboratory that receives a sexual assault evidence collection kit and all requested associated reference standards for analysis shall determine suitability and complete screening, testing, and analysis in a timely manner.
(2) Failure to complete the screening, testing, and analysis in a timely manner as required in §B(1) of this regulation may not constitute the basis for excluding the analysis or results as evidence in a criminal proceeding.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.02 - Sexual Assault Evidence Collection Kits - Analysis › Section 02.08.02.04 - Use of Victim Services Organizations

Current through Register Vol. 51, No. 14, July 12, 2024
A law enforcement agency that receives a sexual assault evidence collection kit shall make use of certified sexual assault crisis programs or other qualified community-based sexual assault victim service organizations that can provide services and support to survivors of sexual assault.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.02 - Sexual Assault Evidence Collection Kits - Analysis › Section 02.08.02.05 - CODIS

Current through Register Vol. 51, No. 14, July 12, 2024
A. The eligible results of an analysis of a sexual assault evidence collection kit shall be entered into CODIS.
B. The DNA collected from a victim under this chapter may not be used for any purpose except as authorized by this subtitle.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.03 - Review of Law Enforcement Decisions Not to Test a Kit › Section 02.08.03.01 - Scope

Current through Register Vol. 51, No. 14, July 12, 2024
This chapter sets out the procedures under which a person may request the review of a law enforcement agency's decision not to test a sexual assault evidence collection kit
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.03 - Review of Law Enforcement Decisions Not to Test a Kit › Section 02.08.03.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated
B. Terms Defined
(1) Committee means the Maryland Sexual Assault Evidence Kit Policy and Funding Committee.
(2) Kit means a sexual assault evidence collection kit
(3) SART means a sexual assault response team which includes at least one representative from each of the following professions and organizations:
(a) Forensic nurse examiner providing services at a local sexual assault forensic examination program or other qualified health care provider from a local hospital;
(b) Local law enforcement agency;
(c) Local State's attorney's office;
(d) Local certified rape crisis center;
(e) Maryland Coalition Against Sexual Assault;
(f) Crime lab, if available; and
(g) Crime victim rights attorney if available.
(4) Untested kit review means the independent review by a SART or the Committee of a law enforcement agency's decision not to test a kit
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.03 - Review of Law Enforcement Decisions Not to Test a Kit › Section 02.08.03.03 - Untested Kit Review by SARTs

Current through Register Vol. 51, No. 14, July 12, 2024
A. When a law enforcement agency decides not to test a kit, the victim, the victim's representative, a Committee member, or a member of the SART where the alleged assault occurred may request an untested kit review.
B. The request for an untested kit review shall first be submitted to the SART where the alleged assault occurred if one exists.
C. All SART members representing the professions and organizations listed in Regulation .02B(3) of this chapter shall participate in the untested kit review.
D. A person involved in the investigation of a sexual assault case may not participate in the untested kit review for a kit related to that case.
E. The SART may request and consider case files and any other evidence it deems appropriate when conducting an untested kit review.
F. The SART shall issue a written determination pursuant to an untested kit review in a timely manner.
G. The SART's determination will serve as a recommendation only and is not a contested case under the Administrative Procedure Act, State Government Article, §
									10-222, Annotated Code of Maryland.
H. In jurisdictions where there is not a functioning SART as defined in Regulation .02B(3) of this chapter, the victim, the victim's representative, a Committee member, or a member of the SART where the alleged assault occurred shall submit a request for an untested kit review directly to the Committee.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.03 - Review of Law Enforcement Decisions Not to Test a Kit › Section 02.08.03.04 - Untested Kit Review by the Committee

Current through Register Vol. 51, No. 14, July 12, 2024
A. After the SART issues its recommendation, the victim, victim's representative, or member of the SART where the alleged assault occurred may request an untested kit review by the Committee.
B. Subcommittee Membership.
(1) The Committee shall designate a subcommittee with one Committee representative from each of the professions or organizations listed in Regulation .02B(3) of this chapter to review the law enforcement agency's decision not to test a kit.
(2) The subcommittee shall include a representative from the Office of the Attorney General.
(3) A subcommittee member that participated in an untested kit review by a SART may not participate in an untested kit review of the same kit by the Committee.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.03 - Review of Law Enforcement Decisions Not to Test a Kit › Section 02.08.03.05 - Confidential Proceedings

Current through Register Vol. 51, No. 14, July 12, 2024
A. SART and Committee meetings held for the purpose of conducting untested kit reviews are not open to the public.
B. Information provided to, or gathered by, a SART or the Committee for purposes of conducting an untested kit review are confidential.
C. Written determinations issued by a SART or Committee are not confidential.
D. Personally identifying information shall be redacted from a written determination prior to its release.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.04 - Reporting › Section 02.08.04.01 - Reporting by Law Enforcement Agencies

Current through Register Vol. 51, No. 14, July 12, 2024
A. A law enforcement agency shall submit a copy of its written policies demonstrating compliance with this subtitle to the Office of the Attorney General within 90 days of the date this regulation goes into effect.
B. On or before September 1, 2021, and every year thereafter, a law enforcement agency shall submit the following information to the Office of the Attorney General:
(1) The number of sexual assault evidence collection kits in its possession as of June 30 of that calendar year;
(2) The number of untested sexual assault evidence collection kits in its possession as of June 30 of that calendar year;
(3) The date each sexual assault evidence collection kit in its possession was received;
(4) The number of sexual assault evidence collection kits tested during the prior year as of June 30 of that calendar year;
(5) The number of sexual assault evidence collection kits not tested during the prior year as of June 30 of that calendar year pursuant to COMAR 02.08.02.01A, B, C, or D;
(6) The number of any other kits not tested and an explanation of why the kit was not tested;
(7) For untested kit reviews:
(a) The number of untested kit reviews requested during the prior year as of June 30 of that calendar year;
(b) The written recommendation resulting from each of the untested kit reviews conducted during the prior year as of June 30 of that calendar year; and
(c) The number sexual assault evidence collections kits tested at the recommendation of an untested kit review;
(8) For sexual assault evidence collection kits destroyed during the prior year as of June 30 of that calendar year:
(a) The number of sexual assault evidence collection kits destroyed;
(b) The date each sexual assault evidence collection kit was collected;
(c) The date each sexual assault evidence collection kit was destroyed; and
(d) The reason for the destruction; and
(9) The number of written requests received pursuant to COMAR 02.08.01.04D during the prior year as of June 30 of that calendar year.
Code of Maryland Regulations › Title 02 - OFFICE OF THE ATTORNEY GENERAL › Subtitle 08 - SEXUAL ASSAULT EVIDENCE KITS › Chapter 02.08.04 - Reporting › Section 02.08.04.02 - Reporting by Forensic Laboratories

Current through Register Vol. 51, No. 14, July 12, 2024
On or before September 1, 2021, and every year thereafter, a forensic laboratory shall submit the following information to the Office of the Attorney General:
A. The number of sexual assault evidence collection kits tested within the prior completed fiscal year;
B. The date each sexual assault evidence collection kit tested was received from a law enforcement agency; and
C. The date on which a report summarizing the results of the test was prepared for each sexual assault evidence collection kit.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.01 - General Regulations › Section 03.01.01.01 - Inspection of Public Records

Current through Register Vol. 51, No. 14, July 12, 2024
A. All public records maintained by the Comptroller, other than those which the Comptroller is authorized or required to hold confidential under the Public Information Act, shall be open for inspection at any time during regular business hours. A person seeking the right to inspect a public record maintained by the Comptroller, other than by means of written request, who is advised by the custodian that the Comptroller is authorized or required to hold the record confidential under the Public Information Act, may pursue his request by making written application to the Comptroller of the Treasury, State Treasury Building, Annapolis, Maryland.
B. A person who makes a written request for a public record maintained by the Comptroller shall include in the request:
(1) A statement that the request is made pursuant to the Public Information Act;
(2) A description of the public record sought to be inspected.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.01 - General Regulations › Section 03.01.01.02 - Petition for Promulgation, Amendment, or Repeal of Regulations

Current through Register Vol. 51, No. 14, July 12, 2024
A. An interested person may petition the Comptroller, requesting the adoption of a new regulation under the laws administered by the Comptroller or the amendment or repeal of any existing regulation issued under these laws.
B. The petition shall be submitted in writing and shall provide:
(1) The full text of a new proposed regulation or regulations, the codification and the full text of an existing regulation or regulations proposed to be amended, indicating proposed changes, or the codification of the regulation or regulations for which repeal is sought;
(2) A statement in support of the proposal made, including:
(a) Reference to the statutory basis for the proposal, including, when appropriate, judicial and administrative interpretations of the statute or statutes in question,
(b) Specific objections to existing regulations, practices, or interpretations, and
(c) The policy considerations which support adoption of the proposal;
(3) A statement describing in detail the effect of the proposal on the interested person, including:
(a) A statement as to whether the proposal is intended to affect the tax consequences of a transaction or transactions entered into or contemplated by the interested person, its vendors, customers, clients, or other persons upon whose behalf the proposal is made, the taxability of which are known by the interested person to be the subject of an inquiry, audit, refund, or assessment proceeding in the Comptroller's Office,
(b) A statement as to whether the proposal is intended to affect the status of the interested person or other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the interested person that the current status of the interested person is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office, and
(c) An explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceeding, if any.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.01 - General Regulations › Section 03.01.01.03 - Petition for Declaratory Ruling

Current through Register Vol. 51, No. 14, July 12, 2024
A. An interested person may petition the Comptroller for a declaratory ruling with respect to the applicability to a person, property, or state, of facts pertaining to the laws or the regulations administered by the Comptroller.
B. A petition for declaratory ruling shall be filed in writing, clearly marked to indicate that it is being filed pursuant to this regulation. The petition shall:
(1) Contain a detailed statement of the facts on which the petition is based.
(2) Set forth fully the statutes, regulations, or judicial decisions relevant to the issue.
(3) Pose the question of whether, and in what manner, the statutes, regulations, or judicial decisions apply to the petitioner under the facts outlined in the petition.
(4) Contain a statement describing the interest of the petitioner in making the request for the declaratory ruling. The description shall:
(a) Include a statement as to whether the declaratory ruling sought is intended to affect the tax consequences of any transaction or transactions entered into or contemplated by the petitioner, its vendors, customers, clients, or any other person upon whose request or upon whose behalf the declaratory ruling is sought, the taxability of which are known by the petitioner to be the subject of an inquiry, audit, refund, or assessment proceeding by the Comptroller's Office;
(b) Include a statement as to whether the declaratory ruling sought is intended to affect the status of the petitioner or any other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the petitioner that the current status of the petitioner is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office; and
(c) Contain an explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceedings, if any.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.01 - General Regulations › Section 03.01.01.04 - Hearings and Appeals

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions. In this regulation, the following terms have the meanings indicated;
(1) "Comptroller" includes any employee of the Comptroller's Office designated as a hearing officer to conduct informal hearings in contested cases.
(2) "Person" means an individual or entity that, as a result of action taken by the Comptroller's Office, is entitled to an informal hearing by law or regulation.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.01 - General Regulations › Section 03.01.01.05 - Hearings Under the Administrative Procedure Act

Current through Register Vol. 51, No. 14, July 12, 2024
A. A person who, as a result of an action of the Comptroller, is entitled to a hearing in accordance with State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland, may request a hearing.
B. The request for a hearing shall be made as set forth in Regulation .04 of this chapter.
C. To the extent practicable and as permitted by law, the provisions set forth in Regulation .04 of this chapter apply to hearings under this regulation.
D. The Comptroller shall hold a hearing in accordance with the provisions in State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland.
E. A person aggrieved by the Comptroller's final determination may file a petition for judicial review in accordance with the provisions of State Government Article, §
									10-222, Annotated Code of Maryland.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.02 - Tax Payments - Immediately Available Funds › Section 03.01.02.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "ACH credit" means a transaction in which a taxpayer, through the taxpayer's bank and an automated clearing house, originates an entry crediting the State of Maryland's bank account and debiting the taxpayer's bank account for the amount of the payment due.
(2) "ACH debit" means a transaction in which the Treasurer, through a designated depository bank and an automated clearing house, originates an entry debiting the taxpayer's bank account and crediting Maryland's bank account for the amount of the payment due.
(3) "Automated clearing house (ACH)" means a central clearing facility operated by:
(a) A federal reserve bank; or
(b) An organization established by agreement with the National Automated Clearing House Association (NACHA) which:
(i) Operates as a clearing house for transmitting or receiving entries between banks and bank accounts, and
(ii) Authorizes an electronic transfer of funds between banks or bank accounts.
(4) "Business day" means the hours between 8 a.m. and 8 p.m. prevailing Eastern time, on a day other than a Saturday, Sunday, or any holiday as defined in Tax-General Article, §1-201(a), Annotated Code of Maryland.
(5) "Comptroller" means the Comptroller of Maryland or the Comptroller's designee.
(6) "Direct debit" means an electronic transfer of an authorized payment from a taxpayer's checking or savings account into the State's bank account.
(7) "Immediately available funds" means an ACH credit, an ACH debit, direct debit, or wire transfer.
(8) "Person" means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind, including an agent of a taxpayer, and any partnership, firm, association, corporation, or other entity.
(9) "Tax" means tax, interest, penalty, and fees.
(10) "Taxpayer" means any person required to pay a tax or file a return or a report.
(11) "TXP" means the tax payment addendum convention for use with the National Automated Clearing House Association's CCD+ application.
(12) "Wire transfer" means a transaction in which a taxpayer, through the taxpayer's bank, originates an entry crediting the State of Maryland's bank account and debiting the taxpayer's bank account on the same day the transaction is initiated.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.02 - Tax Payments - Immediately Available Funds › Section 03.01.02.02 - Requirements for Payment by Immediately Available Funds

Current through Register Vol. 51, No. 14, July 12, 2024
A. A taxpayer whose unpaid tax liability is $10,000 or more shall remit payment by immediately available funds pursuant to the following:
(1) Except as provided for in §A(2) of this regulation, payment shall be made by using:
(a) ACH credit;
(b) ACH debit; or
(c) Direct debit;
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.02 - Tax Payments - Immediately Available Funds › Section 03.01.02.03 - Registration

Current through Register Vol. 51, No. 14, July 12, 2024
A person making a payment by ACH debit, or as an agent for a taxpayer, may be required to register with the Comptroller before initiation of an ACH tax payment.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.02 - Tax Payments - Immediately Available Funds › Section 03.01.02.04 - Rules for Use of ACH and Direct Debit Payments

Current through Register Vol. 51, No. 14, July 12, 2024
A. General Rule. A taxpayer using the ACH payment method shall make the appropriate arrangements to initiate the payment at least one business day before the due date so that the transfer is executed on the date payment is due.
B. Specific Rules for ACH Debit.
(1) A taxpayer using the ACH debit payment method shall make the appropriate arrangements to initiate the payment by 2 p.m. on the last banking day before the due date.
(2) The taxpayer shall furnish to the Comptroller the banking information necessary to generate ACH debits against the taxpayer's designated account.
(3) If a taxpayer elects the ACH debit payment method and the banking information necessary to generate the ACH debit against the taxpayer's account changes, the taxpayer shall provide the new banking information to the Comptroller 30 days before initiating an ACH transaction.
(4) The taxpayer, to initiate payment of a tax, shall contact the Comptroller and report the tax information in accordance with Regulation .02D of this chapter.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.02 - Tax Payments - Immediately Available Funds › Section 03.01.02.05 - Miscellaneous Filing and Reporting Provisions

Current through Register Vol. 51, No. 14, July 12, 2024
A. A person making a tax payment using the ACH credit, ACH debit, direct debit, or wire transfer method shall file the following returns:
(1) For Maryland individual income tax withholding:
(a) Annual Employer Withholding Reconciliation Return using Form MW508;
(b) Amended Annual Employer Withholding Reconciliation Return on Form MW508A; and
(c) Amended Employer's Return of Income Tax Withheld using Form MW506A or for accelerated filers using Form MW506AM;
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.02 - Tax Payments - Immediately Available Funds › Section 03.01.02.06 - Payment of Delinquent Taxes by Immediately Available Funds

Current through Register Vol. 51, No. 14, July 12, 2024
The Comptroller may require a taxpayer having a delinquent unpaid tax liability to remit the unpaid taxes by immediately available funds regardless of the amount of the delinquent unpaid tax for:
A. Income tax withheld by an employer;
B. Corporation income tax; or
C. Sales and use tax.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.01 - Purpose

Current through Register Vol. 51, No. 14, July 12, 2024
The purpose of this chapter is to serve as a supplement to the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under COMAR 03.02.02.03, 03.02.03.04, 03.03.01.05, 03.03.01.06- ----.07, 03.03.04.04 a, and 03.06.03.02 a. This chapter addresses the situation where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Electronic data interchange" or "EDI technology" means the computer-to-computer exchange of business transactions in a standardized structured electronic format.
(2) "Hard copy" means any documents, records, reports, or other data printed on paper.
(3) Machine-Sensible Record.
(a) "Machine-sensible record" means a collection of related information in an electronic format.
(b) "Machine-sensible record" does not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.
(4) Storage-Only Imaging System.
(a) "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper.
(b) "Storage-only imaging system" does not include any system, or part of a system, that manipulates or processes information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.03 - Record-Keeping Requirements-General

Current through Register Vol. 51, No. 14, July 12, 2024
A. If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.
B. Notwithstanding the requirement in §A of this regulation, a taxpayer may not be prohibited from demonstrating tax compliance with traditional hard-copy documents.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.04 - Record-Keeping Requirements-Machine-Sensible Records

Current through Register Vol. 51, No. 14, July 12, 2024
A. General Requirements.
(1) Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible records can be identified and made available to the Comptroller.
(2) At the time of an examination, the retained machine-sensible records shall be capable of being retrieved and converted to a standard record format.
(3) A taxpayer who does not create the electronic equivalent of a traditional paper document in the ordinary course of business is not required to construct that record for tax purposes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.05 - Records Maintenance Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.06 - Access to Machine-Sensible Records

Current through Register Vol. 51, No. 14, July 12, 2024
The taxpayer shall provide the Comptroller access to machine-sensible records in one or more of the following manners:
A. The taxpayer may arrange to provide the Comptroller, either directly or through a third party, with the hardware, software, and personnel resources to access the machine-sensible records;
B. The taxpayer may convert the machine-sensible records to a standard record format specified by the Comptroller, including copies of files, on a magnetic medium that is agreed to by the Comptroller; or
C. The taxpayer and the Comptroller may agree on other means of providing access to the machine-sensible records taking into account the taxpayer's facts and circumstances.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.07 - Taxpayer Responsibility

Current through Register Vol. 51, No. 14, July 12, 2024
A taxpayer may contract with a third party to provide custodial or management services of the records. This contract does not relieve the taxpayer of its responsibilities under this chapter.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.08 - Alternative Storage Media

Current through Register Vol. 51, No. 14, July 12, 2024
A. For purposes of storage and retention, a taxpayer may:
(1) Convert hard-copy documents, received or produced in the normal course of business and required to be retained, to microfilm, microfiche, or other storage-only imaging systems; and
(2) After a 3-month period, discard the original hard-copy documents, if the conditions of §B of this regulation are met.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.09 - Effect On Hard-Copy Record-Keeping Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as otherwise provided in this chapter, this chapter does not relieve taxpayers of the responsibility to retain hard-copy records that are created or received in the ordinary course of business, as required by existing law and regulations.
B. If hard-copy records are not produced or received in the ordinary course of transacting business, for example, when the taxpayer uses electronic data interchange technology, hard-copy records need not be created.
C. Hard-copy records generated at the time of a transaction using a credit or debit card shall be retained unless all the details necessary to determine correct tax liability relating to the transaction are subsequently received and retained by the taxpayer in accordance with this chapter. These details include those listed in Regulation .04B(1) of this chapter.
D. This regulation does not prevent the Comptroller from requesting hard-copy printouts in lieu of retained machine-sensible records at the time of examination.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.03 - Record-Keeping Requirements for Records Created by Computer and Electronic Systems › Section 03.01.03.10 - Records Retention-Time Period

Current through Register Vol. 51, No. 14, July 12, 2024
Records required to be retained under this chapter shall be preserved for the same time period as all other records are required to be kept for the applicable tax.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Authorized representative" means an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling.
(2) "Person" means:
(a) An individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind;
(b) Any partnership, firm, association, corporation, or other entity; and
(c) A governmental entity or a unit or instrumentality of a governmental entity.
(3) "Petition" means a written request for a private letter ruling that is submitted to the Legal Division of the Comptroller's Office by first-class mail, postage prepaid, or electronically or is delivered in person.
(4) Petitioner.
(a) "Petitioner" means a person who is requesting a private letter ruling.
(b) "Petitioner" does not include a class or group of persons who are not related parties in a specific and actual prospective transaction.
(5) "Private letter ruling" means a final, written, non-appealable determination:
(a) Applicable to a specific set of facts;
(b) Submitted in a written petition under this chapter; and
(c) Issued by the Comptroller of Maryland on:
(i) The application of tax law administered by the Comptroller under Tax-General Article, Annotated Code of Maryland;
(ii) The application of regulations under this title to a specific set of facts; and
(iii) Other matters over which the Comptroller has administrative authority.
(6) "Tax" means those State and local taxes and fees administered by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.02 - General

Current through Register Vol. 51, No. 14, July 12, 2024
A. A private letter ruling is binding on the Comptroller for a period of 7 years from the date the private letter ruling is issued unless void, modified, or revoked in accordance with the provisions of Regulation .07 of this chapter.
B. A private letter ruling is a determination of the Comptroller only as to the transaction that is the subject of the ruling.
C. A petitioner is not bound by a private letter ruling.
D. A petitioner's failure to follow a private letter ruling may be considered in determining whether interest and penalty should be reduced or abated for reasonable cause in any subsequent challenge of an assessment or denial of a refund on the issue covered by the private letter ruling.
E. A private letter ruling may be used as evidence of a petitioner's knowledge or intent in a subsequent proceeding.
F. The Comptroller may use information submitted in a petition for a private letter ruling for subsequent audit purposes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.03 - Petition for Private Letter Ruling

Current through Register Vol. 51, No. 14, July 12, 2024
A. A petition for private letter ruling shall be submitted with respect to a specific party and a specific, actual, and prospective transaction or situation.
B. A petition for private letter ruling may be submitted by either:
(1) A person who is a party to the subject transaction; or
(2) An authorized representative on behalf of a party to the subject transaction.
EXAMPLE: The president of a trade association may submit a petition for private letter ruling on the taxability of a transaction contemplated by the trade association, such as whether a prospective purchase by the non-profit trade association is exempt from sales and use tax.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.04 - Requests for Additional Information

Current through Register Vol. 51, No. 14, July 12, 2024
A. At any time before a private letter ruling is issued, the Comptroller may request additional information from a petitioner.
B. Additional information may include:
(1) Statements or other information required by Regulation .03 of this chapter;
(2) Documents or supporting information;
(3) Specific facts about the issue or transaction that is the subject of the petition; or
(4) Clarification of statements of facts submitted to the Comptroller as part of the request for a private letter ruling.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.05 - Withdrawals and Denials of Petitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. Petitioner may withdraw the petition for private letter ruling at any time before the private letter ruling is issued.
B. Denial of Petition for Private Letter Ruling. The Comptroller may deny a petition for private letter ruling for good cause, including:
(1) The issue is the subject of existing guidance to taxpayers published by the Comptroller;
(2) The petitioner did not timely submit additional information requested by the Comptroller under Regulation .04 of this chapter.
(3) The issue identified in the petition is:
(a) Under extensive study or review; or
(b) Currently being considered in a rule-making procedure, contested case, or any other agency or judicial proceeding that may resolve the issue;
(4) The Comptroller has reason to believe the issue is the subject of an examination, audit, or pending refund request of the petitioner for the same or a prior tax period;
(5) The petition for private letter ruling does not identify the taxpayer or taxpayers;
(6) The petition involves a hypothetical situation or alternative plans;
(7) The transaction for which the petition for private letter ruling is submitted is designed to avoid taxation;
(8) The facts or issues identified in the petition are unclear, overbroad, insufficient, or otherwise inappropriate as a basis on which to issue a private letter ruling;
(9) The petition seeks to determine whether a statute is constitutional under the Maryland Constitution or the United States Constitution;
(10) The issue is addressed by statute, regulation, or Court decision; or
(11) The issue involves the tax consequence of any proposed but not yet enacted federal, state, or local legislation.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.06 - Issuance and Publication of Private Letter Ruling

Current through Register Vol. 51, No. 14, July 12, 2024
A. A private letter ruling shall be issued to the petitioner in writing.
B. Publication.
(1) The Comptroller shall publish periodically on the Comptroller's website redacted or anonymized copies of private letter rulings the Comptroller determines may be of interest to the public.
(2) The Comptroller, in its sole discretion, shall determine whether to publish a private letter ruling.
(3) A published private letter ruling is not binding on the Comptroller as to any person other than the petitioner who requested the private letter ruling.
(4) Published private letter rulings may be relied upon by the public as informal guidance.
(5) If the Comptroller intends to publish a private letter ruling, the Comptroller shall provide, at least 15 business days prior to publication, a redacted or anonymized draft for publication of the private letter ruling to the petitioner or the petitioner's authorized representative.
(6) In the draft for publication, the Comptroller shall redact or anonymize identifying details, trade secrets, commercial or financial information considered privileged, and any information that would constitute an unwarranted invasion of personal privacy.
(7) The draft for publication shall retain information sufficient to provide meaningful guidance to the public.
(8) Within 15 business days of the date the draft of the private letter ruling intended for publication is sent to petitioner, the petitioner may submit revisions to the proposed draft for publication of the anonymized or redacted information, if any, to the Comptroller.
(9) Failure of the petitioner to submit proposed revisions within 15 business days shall be deemed a waiver of any claim that the version for publication contains confidential information.
(10) The Comptroller shall respond to petitioner's proposed revisions of the anonymized or redacted private letter ruling before publication.
(11) The Comptroller shall consider the petitioner's proposed redactions to the draft intended for publication; however, the Comptroller, in its sole discretion, shall determine the contents of the published private letter ruling.