Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Your Rights Regarding Appeal

You have the right to file an appeal if you are assessed additional tax or denied a refund involving income, sales and use, admissions and amusement, motor carrier, motor fuel, alcoholic beverage and tobacco taxes or the tire recycling fee. Your appeal rights also apply to unclaimed property assessments. 

If you receive a notice from the Comptroller's Office, follow the instructions in the notice. If you dispute the tax assessment or refund denial, you must file a written appeal within thirty (30) days of the mailing of the notice (ninety (90) days for unclaimed property assessments). For your convenience, we have four (4) ways you can submit your request. 

  1. You can file your request online
  2. Your request may also be sent by fax at 410-333-7745. 
  3. You may send your request by e-mail (
  4. Your request may be sent by mail to 301 West Preston Street, Room 315, Baltimore, Maryland 21201. 

If your appeal is timely filed, you will be eligible for an informal hearing. You have the right to receive a written explanation of the appeal process and you may record the hearing.

If you are dissatisfied with the final determination made by the Comptroller's Office, you may appeal to the Maryland Tax Court for a de novo review within thirty (30) days of the mailing of the notice of final determination. For additional information, see Dispute It!

Links for Taxpayer Rights
Taxpayer Assistance
Taxpayer Rights
  Basic Rights
  Your Rights Regarding Refunds
  Your Rights Regarding Audits
  Your Rights Regarding Appeal
  Request a Hearing
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