Ch. 2

LAWS OF MARYLAND

(1)  WITHIN 2 YEARS AFTER THE DATE OF INITIAL
CERTIFICATION, THE DEPARTMENT SHALL ISSUE A FINAL CERTIFICATION
OF REFORESTATION OR TIMBER STAND IMPROVEMENT TO AN APPLICANT WHO
RECEIVED AN INITIAL CERTIFICATION IF:

(I)  SEEDLINGS ARE LIVING WITHOUT OTHER
VEGETATION GROWING AROUND OR OVER THE SEEDLING; OR

(II)  SUCCESSFUL TIMBER STAND IMPROVEMENTS HAVE
BEEN MADE IN ACCORDANCE WITH REGULATIONS OF THE SECRETARY.

(2)  IF THE REFORESTATION OR TIMBER STAND IMPROVEMENT
ACTIVITIES DO NOT MEET THE REQUIREMENTS FOR FINAL CERTIFICATION
WHEN THE APPLICATION IS MADE, THE APPLICANT MAY REPLANT OR
CONDUCT ADDITIONAL TIMBER STAND IMPROVEMENT ACTIVITIES.

(E)  PLAN OF CONTINUATION.

IF AN APPLICATION FOR FINAL CERTIFICATION IS NOT FILED
WITHIN 2 YEARS AFTER THE DATE OF INITIAL CERTIFICATION, THE
APPLICANT SHALL SUBMIT A PLAN TO CONTINUE THE REFORESTATION OR
TIMBER STAND IMPROVEMENT PROJECT TO THE DEPARTMENT.

(F)  DECERTIFICATION.

THE DEPARTMENT SHALL DECERTIFY LAND IF:

(1)  REFORESTATION OR TIMBER STAND IMPROVEMENT
ACTIVITY ON THE LAND IS DISCONTINUED BEFORE ISSUANCE OF A FINAL
CERTIFICATE;

(2)  A FINAL CERTIFICATE APPLICATION OR A PLAN OF
CONTINUATION IS NOT FILED WITHIN 2 YEARS AFTER THE DATE ON WHICH
THE INITIAL CERTIFICATE IS ISSUED; OR

(3)  THE LAND DOES NOT CONTINUE TO BE USED AS
COMMERCIAL FOREST LAND FOR 15 YEARS AFTER FINAL CERTIFICATION IS
ISSUED.

(G)  ADMINISTRATION.
THE SECRETARY SHALL:

(1)  ADOPT REGULATIONS TO CARRY OUT THIS SECTION;

(2)  PROVIDE TO A CERTIFIED PERSON NOTICE OF INITIAL
AND FINAL CERTIFICATION THAT THE PERSON MAY FILE WITH THE
COMPTROLLER AS EVIDENCE OF THE ELIGIBILITY OF THE PERSON FOR THE
INCOME TAX SUBTRACTION MODIFICATION FOR REFORESTATION AND
TIMBERLAND EXPENSE ALLOWED UNDER §§ 10-207 AND 10-307 OF THE TAX
- GENERAL ARTICLE; AND

(3)  SEND A COPY OF A DECERTIFICATION NOTICE TO THE
COMPTROLLER FOR PURPOSES OF THE INCOME TAX ADDITION MODIFICATION
FOR REFORESTATION AND TIMBERLAND EXPENSE REQUIRED UNDER §§ 10-206
AND 10-306 OF THE TAX - GENERAL ARTICLE.

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