Maryland Code, Natural Resources § 5-219

(a)(1) In this section the following words have the meanings indicated.

(1) Capable of growing more than 20 cubic feet of wood per acre per year;  and

(2) Available for the application of scientific forest management practices for the primary purpose of growing and harvesting forest tree species.

(1) A successful planting of the required minimum number of seedlings with acceptable species;  or

(2) Timber stand improvement activities in accordance with a forest management plan developed by a licensed forester.

(d)(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:

(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.

(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.

(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 §§ 10-208 and 10-308 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 §§ 10-205 and 10-306 of the Tax--General Article.