Title 03. Comptroller of the Treasury

Subtitle 01. Office of the Comptroller

• Chapter 03.01.01. General Regulations
• Chapter 03.01.02. Tax Payments - Immediately Available Funds
• Chapter 03.01.03. Record-Keeping Requirements For Records Created By Computer and Electronic Systems
• Chapter 03.01.04. Nonresident Contractor - Repealed
• Chapter 03.01.05. [Effective 1/8/2024] Private Letter Rulings

Subtitle 02. Alcohol and Tobacco Tax

• Chapter 03.02.01. Alcoholic Beverages
• Chapter 03.02.02. Tobacco Tax
• Chapter 03.02.03. Recodified
• Chapter 03.02.04. Administration
• Chapter 03.02.05. Recodified
• Chapter 03.02.06. Recodified

Subtitle 03. Motor Fuel Tax

• Chapter 03.03.01. Motor Fuel License and Tax
• Chapter 03.03.02. Refund Claim-Motor Fuel Tax
• Chapter 03.03.03. Petroleum Transporters
• Chapter 03.03.04. Motor Carrier Tax
• Chapter 03.03.05. Motor Fuel Inspection
• Chapter 03.03.06. Emissions Control Compliance

Subtitle 04. Income Tax

• Chapter 03.04.01. General Regulations
• Chapter 03.04.02. Individual
• Chapter 03.04.03. Corporations
• Chapter 03.04.04. Special
• Chapter 03.04.05. Tax Refund Intercept Program-Delinquent Debts
• Chapter 03.04.06. Tax Refund Intercept Program-Child Support
• Chapter 03.04.07. Pass-Through Entity Tax
• Chapter 03.04.08. Banks and Similar Institutions
• Chapter 03.04.09. Credit For Employer-Provided Long-Term Care Insurance
• Chapter 03.04.10. Maryland Research Development Tax Credit
• Chapter 03.04.11. Arts and Entertainment Districts
• Chapter 03.04.12. Nonresident Real Estate Withholding Tax
• Chapter 03.04.13. [Repealed]
• Chapter 03.04.14. Corporate Income Tax Reporting
• Chapter 03.04.15. Electronic Filing Requirements For Business Tax Credits

Subtitle 05. Miscellaneous Revenue

• Chapter 03.05.01. Abandoned Property Regulations
• Chapter 03.05.02. Abandoned Property Regulations-Notice of Assessment For Unclaimed Property

Subtitle 06. Sales and Use Tax

• Chapter 03.06.01. Sales and Use Tax
• Chapter 03.06.02. General Regulations-Admissions and Amusement Tax
• Chapter 03.06.03. Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes

Subtitle 07. Central Payroll Bureau

• Chapter 03.07.01. General Regulations

Subtitle 08. Tire Recycling Fee

• Chapter 03.08.01. General Regulations

Subtitle 09. General Accounting Division

• Chapter 03.09.01. General Regulations

Subtitle 10. Miscellaneous Administration

• Chapter 03.10.01. Slot Machines For Nonprofit Organizations

Subtitle 11. [Repealed]

• Chapter 03.11.01. [Repealed]

Subtitle 12. Digital Advertising Tax

• Chapter 03.12.01. General Regulations