Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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FAQ: Collections

If I operate as a corporation, can I avoid personal liability for taxes?

No. The president, a vice president, the treasurer and any other officer owning 20% of the corporation's stock is personally liable for the corporation's unpaid sales and use taxes, penalties and interest. Any officer of the corporation who exercises direct control over its fiscal management is personally liable for withholding and admissions and amusement taxes, penalties and interest.

Links for Collections FAQs
Taxpayer Assistance
Business Tax FAQs
Tax Compliance and Enforcement FAQs
Collections FAQs
  1 - Does the state impose bad check charges?
  2 - What should I do if I didn't receive a return?
  3 - Do I have to file a return even if I owe no taxes for the period?
  4 - What are the most common errors taxpayers make on returns?
  5 - Are statements of account for audit assessments handled any differently?
  6 - Can payment due me from the state be used to offset my tax liability?
  7 - If I operate as a corporation, can I avoid personal liability for taxes?
  8 - Can taxes be avoided through bankruptcy proceedings?
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