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.