Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Frequently Asked Questions from Tax Professionals

4. Where can I find Maryland tax laws and regulations?

Visit the Maryland General Assembly website to view the entire Maryland Code. For Maryland tax laws specifically, refer to the Tax-General Article of the Maryland Code.

To view Maryland administrative regulations, see Code of Maryland Regulations (COMAR). Maryland tax regulations are listed under in Title 3 (Comptroller of the Treasury) of the regulations.

For Maryland tax administrative releases, see Administrative News on this site. The administrative releases provide guidance and instruction on a variety of specific tax issues that have prompted numerous public inquiries, such as corporate nexus, pass-through entities, net operating losses, fiduciaries, estate tax, residency, and interest rates for refunds and delinquent taxes.



 
Links for Tax Professionals FAQs
Taxpayer Assistance
Frequently Asked Questions
Tax Professionals FAQs
  q1 - How do I know when Maryland will decouple from federal tax law?
  q2 - How do I register for the annual Federal-State Tax Institutes?
  q3 - How can I arrange for a speaker to come talk to my organization?
  q4 - Where can I find Maryland tax laws and regulations?
  q5 - What is the best way to contact you when I have a technical question?
  q6 - Can I obtain Maryland forms on compact disc?
  q7 - How can I set up an electronic funds transfer?
  q8 - Where can I review recent court decisions affecting Maryland tax law?
  q9 - I'm thinking about becoming an e-file provider. How do I get started?
  q10 - How can I establish power of attorney for state tax purposes?
  q11 - Can Maryland fiduciary returns be electronically filed?
  q12 - How does Maryland monitor compliance among tax practitioners?
  q13 - If my clients electronically filed return is rejected and must be filed on paper how do I document this?
  q14 - If my client opts out of electronic filing how do I document this so that there is no penalty under the electronic filing mandate for preparers?
  q15 - How do I submit copies of other states returns with my clients electronic return?
  q16 - How do I submit required attachments with my client's electronic return?
 
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