§ 42-7. Declaration of intent.

(a) Required for exemption.

A person seeking an exemption under § 41-4 {§ 41-5} of this Division IV shall file a declaration of intent with the Department.

(b) Compliance with COMAR.

The declaration of intent shall be as specified in COMAR 08.19.01.05.

(c) Effective term.

The declaration of intent is effective for 5 years.