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18.07.02.00.htm 18.07.02.00. Title 18 DEPARTMENT OF ASSESSMENTS AND TAXATION Subtitle 07 PROPERTY TAX CREDITS Chapter 02 Renters' Tax Credit Program Authority: Tax-Property Article, §2-201, 2-202, and 9-102, Annotated Code of Maryland
18.07.02.01.htm 18.07.02.01. 01 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Affidavit" means a sworn statement in writing on a standard form furnished by the Department.. 2) "All persons who are actual occupants of the dwelling" means household residents during the calendar year for which a credit is sought.3) "Applicant" means a person filing for a property tax credit.. 4) "Combined gross income of all persons" means the monies received in the
18.07.02.02.htm 18.07.02.02. 02 Criteria Adopted.. The following criteria have been adopted by the Department in the processing of applications for the Renters' Tax Credit Program:A. Eligibility.. 1) A Renters' Tax Credit shall be available to all persons who meet the following requirements:. a) The individual meets the requirements of Tax-Property Article, §9-102(a)9) Annotated Code of Maryland, or is the surviving spouse of an individual satisfying the qualification;b) The individual has a b
18.07.02.03.htm 18.07.02.03. 03 Application Procedures Established.. A. The Department of Assessments and Taxation has established specific procedures for applicants to complete the Renters' Tax Credit application.B. Application Procedures Listed.. 1) An applicant shall submit with the application form copies of his federal income tax return and accompanying schedules and forms.2) An applicant may be requested to complete an affidavit to substantiate any information reported o3) An applicant seeking t
18.07.02.9999.htm 18.07.02.9999. Administrative History Effective date: January 7, 1982 (8:26 Md. R. 2106). Regulations .01―03 amended effective March 11, 1996 (23:5 Md. R. 384).
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