The Comptroller's office aims to make all tax information easily accessible, convenient and understandable. With these goals in mind, the purpose of this page is to provide taxpayers, preparers and interested parties with a pool of resources to have their questions answered.
The Comptroller's Office Administrative Releases are generally written to clarify and explain the laws enacted by the legislature. They may explain the law, how we are going to administer the law and our interpretation of the law. They are also written to explain our policies and procedures and the enforcement of the law.
The Comptroller's office provides Tax Alerts to notify taxpayers, preparers and employers of any legislative or procedural changes that may affect the preparation of or understanding of the taxes administered by the Comptroller of Maryland.
Tax bulletins are used as a means of communicating information to taxpayers for any of the taxes that are administered by the Comptroller's Office. It usually contains law changes, filing requirement changes etc.
An electronic version of our traditional tax tip brochures for businesses. The brochures offer helpful tips for opening a new business, preparing a sales and use tax return, learning about tax exemptions for production activities and other important topics for business taxpayers. New! Watch Comptroller Franchot's video Tax Tips!
The Comptroller's Office issues tax regulations to provide guidance for new legislation or to address issues that arise with respect to existing Maryland tax laws.
Legal disputes between taxpayers and the Comptroller regarding the application of Maryland's tax laws may be decided by the Maryland Tax Court or other courts. These court decisions provide guidance as how to correctly apply a given law to a specific set of facts and circumstances.
Maryland Tax Court Decisions
Maryland Appellate Court Opinions
Private Letter Rulings
In the 2016 session of the Maryland General Assembly, Senate Bill 843 was passed. This bill requires the Comptroller's Office to implement a private letter ruling process to provide additional tax guidance to taxpayers.
Once implemented, information regarding the private letter ruling process will be posted here. Stay tuned!
Formal Declaratory Rulings
An interested person may petition the Comptroller for a declaratory ruling with respect to the application of laws or regulations, administered by the Comptroller, to a particular set of facts. A petition for a declaratory ruling must be submitted in writing and adhere to the requirements identified in Regulation 03.01.01.03 of the Code of Maryland Regulation. A declaratory ruling is binding upon the Comptroller only for the taxpayer that requested the declaratory ruling.
Declaratory Ruling Instructions
Disclaimer Published guidance is advisory and has no binding effect on the Comptroller. PLRs and Declaratory rulings are not issued with respect to any issue that is clearly and adequately addressed by statute, regulation, court case, or other published guidance.