KARWACKI, Judge.
The issue we decide in this case is whether the State Department of Assessments and Taxation (SDAT) may lawfully require that an applicant for the homeowners' tax credit, authorized by Maryland Code (1957, 1980 Repl.Vol.), Article 81, § 12F-1, provide a copy of his or her federal income tax return as a prerequisite to consideration for eligibility.
Charles J. Wargo and Sallyann T. Wargo, his wife, the appellants, applied to the SDAT for...
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