Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.02. Individual |
Sec. 03.04.02.9999. Administrative History
Effective date:
Regulations .01-.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Regulations .01E-H, .02B-I, .04C, and .05A-D amended effective September 26, 1983 (10:19 Md. R. 1689)
Regulations .01-.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
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Regulations .01-.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612)
Regulation .13A, D amended effective February 9, 2009 (36:3 Md. R. 207)
Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207)
Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)