If you have been assessed for Maryland taxes or fees, or been denied a refund claim or tax license, you may request an appeal to be heard before an administrative hearing officer from the Hearings and Appeals Section of the State Comptroller's Compliance Division.
The Comptroller's authority is granted through §§13-508 and 13-904 of the Tax-General Article, Title 17 of the Commercial Law Article and COMAR 03.01.01.04, .03.01.01.05, and 03.05.02.03. For additional information see Business Tax Tip 34 - Comptroller's Office Hearing Procedures.
Request a hearing or appeal for cases involving:
- admissions and amusement tax
- alcoholic beverage tax
- bay restoration fee
- boxing and wrestling tax
- employer withholding tax
- income tax
- motor fuel tax
- motor carrier tax
- sales and use tax
- tire recycling fee
- tobacco tax
- unclaimed property
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